CBTM03130 | Payments: High Income Child Benefit Charge revocation

Revoking an election not to receive Child Benefit

SS A Act, section 13A, SS A Act (NI), section 11A

A person who had decided not to receive their Child Benefit payments can change (revoke) their decision and ask for their payments to start. This is known as a ‘revocation’.

When a revocation takes effect

SS A Act, section 13A(6) and (9), SS A Act (NI), section 11A(6) and (9)

A revocation takes effect once it is treated as made, that is

• on the Monday after His Majesty’s Revenue and Customs receive it; or

• on a later date requested by the person, if later than that Monday

Asking for payments to start from an earlier date

SS A Act, section 13A(7) and (9), SS A Act (NI), section 11A(7) and (9)

A person can ask for their payments to start from an earlier date if

• they originally elected not to receive payment and did not receive payment for one or more weeks in that tax year

• had an election not been made, neither the person or any other person would have been liable to a High Income Child Benefit charge or the charge for that tax year would be less than the Child Benefit to which the person is entitled in that tax year because the person, or any other person has an income between £50,000 and £60,000 and from 6 April 2024 an income between £60,000 and £80,000

• and

• the request is made no later than two years after the end of the tax year

Example 1

A person decides not to receive their Child Benefit payments for the 2013-14 tax year because they expected their partner’s income to be £80,000 in that year. When their partner submits their 2013-14 tax return in December 2014, his actual income for the year was £48,000. The person can revoke their election and get the Child Benefit payments they were entitled to receive for 2013-14.

Example 2

A person decides not to receive their Child Benefit payments for the 2013-14 tax year because they expected their partner’s income to be £80,000 in that year. When their partner submits their 2013-14 tax return in October 2014, his actual income for that tax year was £65,000. The person cannot revoke their election and get the Child Benefit payments they were entitled to receive for the 2013-14 tax year.

Example 3

A person decides not to receive their Child Benefit payments for 2013-14 tax year because they expected their partner’s income to be £56,000 in that year. When their partner submits their tax return for 2013-14, this confirmed his actual income for the year was £56,000. The person’s election can cease to have effect and so they can get the Child Benefit payments they were entitled to receive from 2013-14. This is because the High Income Child Benefit charge in question for that tax year would amount to less than the Child Benefit to which the person is entitled in that year.