You will need to continue to declare the amount of Child Benefit you, or your partner, are entitled to receive for each tax year. This may also apply if someone else receives Child Benefit for a child who lives with you and your partner. This is only if you or your partner's individual adjusted net income is more than £50,000 a year.
On this page:
You need to declare the amount of Child Benefit you, or your partner, are entitled to receive for the period 7 January 2013 to 5 April 2013 only.
You need to include this in your tax return for the year ended 5 April 2013.
The deadline for completing this tax return is:
You will need to declare the amount of Child Benefit you, or your partner, are entitled to receive in that tax year. This is only if your individual adjusted net income is more than £50,000.
You only need to declare what you are entitled to receive up to the date your payments stopped.
For example, if your partner's Child Benefit payments stopped on 31 July 2013 you will need to:
If someone else claims Child Benefit for a child who lives with you, you need to declare the amount of Child Benefit that the person was entitled to receive for that tax year. Don't declare the amount of any contributions you get.
Only declare if both of the following apply:
You can find out more about what contributions count for the tax charge by going to the guide 'Child Benefit if your child lives with someone else'.
Child Benefit if your child lives with someone else
If you're the one entitled to receive Child Benefit - or if you get contributions towards your child's upkeep - you will need to declare the Child Benefit you were entitled to receive.
If your partner was entitled to receive Child Benefit, you only need to declare the amount they were entitled to receive that relates to the period you were living together in that tax year.
If someone else is entitled to receive Child Benefit for a child who lives with you, you need to declare the amount of that Child Benefit entitlement. Only do this if both of the following apply:
It doesn't matter if the child who is living with you is not your own child.
If you are liable for the tax charge, you should declare any of the following that apply:
Declare these amounts on your next tax return.
Child Benefit can sometimes be backdated for up to three months. This means that you could receive payments in one tax year that relate to the previous tax year. The tax year ends on 5 April.
In this case, it's not the date that the payments were received that matters, it's the tax year they relate to. You need to work out which payments relate to which tax year and declare them on your tax return.
Always try to fill in a Child Benefit claim form as soon as possible to avoid losing Child Benefit.
You had a baby on 5 March 2013, but you sent your Child Benefit claim during May 2013. You got your first payment in May 2013 but it was backdated to 5 March 2013.
You will need to declare as follows:
If you don't know the amount of Child Benefit to put on your Self Assessment tax return you can:
If you use the HMRC online calculator, you must enter the correct details to get an accurate figure for use on your Self Assessment tax return.
Get an estimate of your Child Benefit
High Income Child Benefit charge: changes in your Child Benefit entitlement
High Income Child Benefit charge when a partner moves in or leaves
