Share this content

Backdated Child Benefit when income drops?

Backdated Child Benefit when income drops?

If a client elects to stop receiving Child Benefit but then his income drops can he get it backdated?

I've found a wealth of conflicting advice online and elsewhere!

The Child Benefit Helpline told me that there is no legal entitlement for it to be backdated.

I found articles online stating that it could be backdated to when it stopped, it could not be backdated, and it could be backdated three months.

Eventually, I believe the legislation is that: “If you or your partner's income drops to below £60,000 for a full tax year, you can apply to restart your Child Benefit payments for up to two years after the end of that tax year and the election will be revoked.” 

Now I'm still a little confused. Does that mean that the the election is revoked and you just get it backdated two years from the end of the tax year in which the income dropped? Or will you get it completely backdated?

If your income is say £55,000 will you get the full amount backdated, then have to do a revised SA return, pay some back (with interest + surcharges) or will they deduct a clawback before paying it?

Are there any experts out there who have a definative answer to this?


Please login or register to join the discussion.

There are currently no replies, be the first to post a reply.

Share this content