Update of child benefit
Local authority registrars have only been registering deaths during coronavirus pandemic; marriage and birth registrations are on hold.
However, in order to claim Child Benefit the child needs to officially exist, as evidenced by the birth registration. Child Benefit payments can only be back-dated for up to 3 months, so a delay in claiming the benefit can mean the parents lose up to £21.05 per week of tax-free money, and NI credits.
Fortunately, the Government is allowing new claims for Child Benefit to be submitted on form CH2 even if the child’s birth hasn’t been registered. The parent should include a note on the form to say they haven’t been able to register the birth because of Covid19
Where the family is already claiming Child Benefit, the new child can be added to the claim by telephoning the Child Benefit Office on: 0300 200 3100.
Some families have experienced a significant drop in income since the beginning of the pandemic such that the adjusted net income of the higher earner is now less than £60,000 per annum. This would mean they no longer have all their Child Benefit clawed back through the high income child benefit charge (HICBC).
If the family has made a claim for Child Benefit, but opted out of receiving the payments to avoid the HICBC, they can now opt back in to restart those payments. This opt in can be done by telephoning the Child Benefit Office, and that instruction to reinstate payments can be back-dated for up to two tax years.
Where the family has not claimed Child Benefit in the past, because they would be subject to the HICBC, they should submit a claim as soon as possible.
If one of the parents has died the Child Benefit Office should be notified as soon as possible. Where the named claimant has died a new Child Benefit claim will have to be submitted by the surviving partner
Below are links to the HMRC information and forms, and more information is on our Covid19 tab on our website.
The information contained in this article is for general information purposes only and does not constitute advice, Whilst we endeavour to keep the information up-to-date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability for a particular purpose. We recommend that professional advise should be taken from a suitably qualified expert before undertaking any action.