People in the UK who earn over a certain threshold have to repay Child Benefit they or their partner received.
For a given tax year, is the charge the payments received during that tax year, or the Child Benefit accrued during that tax year, even if paid in a different tax year?
I think there are a few cases where the two will differ:
- When the rate of benefit goes up, which happened for the first time in a while at the start of the 2020-21 tax year.
- In the occasional cases where there are 53 weeks in the tax year, or you receive 14 (rather than 13 payments) within a tax year.
- At the start and end of eligibility for child benefit for a particular child.
The HMRC guidance somewhat implies that it's based on accrued entitlement:
Child benefit is worked out by a weekly figure and multiplied by the number of weeks you received it, or the tax year if you received it for the whole of the year. The number of weeks in the tax year depends on how many Mondays there are in the tax year.
However as it also talks about "received" rather than accruals or being entitled to it, I find it slightly ambiguous. I suspect that by received they really mean accrued but don't want to use a too technical term.