child benefit backdating

my client has 3 children 2 eligible for CB one now out of education,

he stopped getting CB some years ago due to his income being too high

he realised recently that his income had been below the threshold for the past 2 years and reapplied for CB, which was paid and backdated for the whole 2 years

BUT only for the 2 younger children, not for the older one who is now out of education, thought for the majority of the past 2 years all 3 children were eligible.

not sure why the eldest has been refused backdating, is it because he is now not eligible for CB
is it worth an appeal ???????

This isn’t a case about backdating. ChB doesn’t stop due to your income, instead you become liable to pay it back under the High Income Child Benefit Charge.

People subject to the charge can elect not to receive ChB to save some hassle. This election doesn’t impact on entitlement - it just stops being paid.

You can revoke the election and the revocation can be made up to 2 years after the end of the relevant tax year, so that seems to be what he has done.

I am guessing that the problem has something to do with your client not having submitted evidence regarding his eldest being in education (why would he bother), so that his entitlement has ended, rather than the backdating as such.

Thanks Elliot, that makes perfect sense, so if CB has actually ended for 3rd child we are stuck with that now as the child is no longer entitled ????????

or could the father provide late evidence and a very late claim/revocation !!!!!!!!!