Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Focus on incorrect child benefit claims

16 August 2024
Issue: 4950 / Categories: News

HMRC has begun a one-to-many letter campaign directed at taxpayers who have either declared the wrong amount of child benefit or omitted it entirely from their tax return. This activity is aimed at people who are already in self assessment who have filed incorrect returns for the tax year 2022-23.

The letter directs them to guidance on GOV.UK and asks them to check if there is a child benefit claim in their household use HMRC’s child benefit calculator to calculate their liability and amend their return by 30 September 2024. It should be noted that this is a deadline set by HMRC and that the statutory deadline for amending a 2022-23 tax return is 31 January 2025.

HMRC says it will take no further action if taxpayers self-amend their return. HMRC has told the CIOT that it recognises that these circumstances generally...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon