Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of HMRC's Child Benefit verification checks on the timelines of Self Assessment tax repayments.

Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. It is claimed through the Child Benefit service, which is separate to Self Assessment, so for the majority of families Child Benefit checks should have no impact on the timelines of Self Assessment tax repayments.

There are no further impacts anticipated.