Tom

Hi, I applied for and began receiving child benefit in May 2024 following the changes in income thresholds in April, as i was previously ineligible for child benefit in tax year 23/24 due to my income (by ineligible i mean i would have had to repay the full amount and therefore did not apply). The child benefit was paid at the end of May 24 and was backdated 3 months, thus straddling tax year 23/24 and 24/25. Please can you confirm if: a) i am required to complete a self return for the child benefit element relating to 23/24, despite the benefit not being received until 24/25 (i.e is it done on a cash basis?) b) im assuming the 23/24 element of the payment in May 24 will be 100% returned, with the amounts relating to 24/25 of the May 24 payment being tapered. Is this correct? Any help would be greatly appreciated!