HMRC One to Many letter – High Income Child Benefit Charge Inaccuracies 2022/23

HMRC have advised us that they have recently commenced 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 focused on 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 self-assessment tax 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. No further action will be taken if customers self-amend their return. HMRC have told the CIOT that they recognise that these circumstances generally arise due to customer mistakes and are rarely deliberate.  

A copy of the letter is provided below, together with a Welsh translation.

OTM letter - Check if you need to pay the HICBC
OTM letter - Check if you need to pay the HICBC (Welsh Translation)