Focus on incorrect child benefit claims

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...