Reinstatement of Withdrawn Child Benefit

Reinstatement of Withdrawn Child Benefit

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My client's wife elected to stop receiving Child Benefit for 2013/14 et seq.  Her husband's income from self-employment was expected to exceed £60,000.  And so it did - just over £100,000 as it happens.

Being a creator of literary or artistic works, my client "averaged" the profits for 2012/13 and 2013/14, so that each year was assessed on approx. £70,000 profit.

Accounts for the year to 31 May 2014 show approx. £12,000 profit.  This has been averaged with the (already averaged) 2013/14 profit, so that now, 2013/14 and 2014/15 are being assessed on approx. £40,000 profit.

My question is twofold:

1 For 2014/15, precisely how would my client, or rather his wife, go about obtaining Child Benefit retrospectively from 6 April 2014 (the gov.uk website form only allows for re-starting Child Benefit as from when the request is received). 

2 In view of the 2013/14 profit having been reduced to below £50,000, is there a case for reinstating Child Benefit as from 6 April 2013?

With respect to "2", I have spoken to someone in the Child Benefit Office by phone, explained the averaging claim to them, and was told that yes, Benefit could be reinstated as from 6 April 2013.  However I am not convinced that the CB officer really understood...

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By Anthony123
01st Jun 2015 09:42

see below

I was always troubled by how this aspect would work and thus personally we continued to claim and pay the charge.

If you see here it does suggest you MIGHT get backdated payments:

https://www.gov.uk/child-benefit-tax-charge/restart-child-benefit

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