Chapter 2 – Child Benefit

Hi

I just have a very simple question after covering the child benefit section of chapter 2. This may be slightly off syllabus but i’m hoping you can help me understand this anyway! 🙂

If the individual is working as an employee and is being taxed by PAYE and is earning more than £50,000 and receiving child benefit, i’m just curious via what means their revised tax liability is highlighted.

I assume employees paying tax via PAYE would not think to complete some sort of tax return and the employer would presumably not know what child benefit their employee had received. I’m just curious via what means this is picked up and how the ‘missing tax’ would normally be paid?

Many thanks