Chartered Accountants, Chartered Tax Advisers & Statutory Auditors

Reporting changes that affect Child Benefits

Source: HM Revenue & Customs | | 17/09/2019

You must notify HMRC of certain changes to family life. For example, a change in your child’s or your family’s circumstances. This is to ensure that the correct amount of Child Benefit is paid in respect of your children.

You must tell HMRC if your child:

  • starts paid work for 24 hours a week or more
  • will live away from you for either 8 weeks in a row or more than 56 days in a 16-week period
  • will go abroad permanently or for more than 12 weeks
  • moves to or from Northern Ireland
  • will be in hospital or residential care for more than 12 weeks
  • dies
  • changes their name
  • changes their gender
  • goes missing
  • gets married, forms a civil partnership or starts to live with a partner
  • starts getting certain benefits
  • goes to prison for more than 8 weeks

The weekly rates of Child Benefit for the only or eldest child in a family is currently £20.70 and the weekly rate for all other children is £13.70. These rates are fixed until April 2020. If you are currently receiving Child Benefit, it is important to be aware that HMRC usually stops paying Child Benefit on the 31 August following your child’s 16th Birthday. However, under qualifying circumstances, the Child Benefit payment can continue until a child reaches their 20th birthday if they stay in approved education or training.

You also need to tell HMRC if your earnings change and you become liable to the High Income Child Benefit charge. The charge applies to higher rate taxpayers whose income exceeds £50,000 in a tax year and who are in receipt of Child Benefit. The charge either reduces or removes the financial benefit of receiving Child Benefit. Where both partners have an income that exceeds £50,000, the charge applies to the partner with the highest income. If your income is above £60,000, the amount of the charge will equal the amount of Child Benefit received.



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