Child benefit - one parent claims for first child, other parent claims for second. What happens once older child stops being eligible?

[DuchessofReality]

I claim CB for our eldest. My husband claims for our second. We earn over the threshold so repay via self assessment of whoever is the higher earner that year.

Eldest is staying in full time education but we may as well stop claiming for them from 1 September.

Will HMRC link the children and automatically pay the higher rate for the second child even though different parents claim?

Obviously it doesn't really matter but at the moment the tax return calculates the amount to repay based on the number of children you claim for, and so if the second ends up not getting the higher payment it may be a faff to work out what to repay as the calculator won't get it right.

Are you always over the threshold? I can’t see why you would bother claiming. Unless you’re only repaying part of it?

Well when we started claiming there wasn't any clawback AND we earned under the threshold. And then we started earning more, but not enough for full clawback. And then it takes a while to be certain that you will always earn over, etc etc. And even when you will always repay all of it, it isn't difficult to stick it in a high interest bank account and then repay with self assessment. It also is an easy way to get 'Home Responsibilities Protection' - and we could never be certain one of us would not be made redundant or choose to stop working for a while.
As I said, at the easiest point to stop, which is now for the eldest, we probably will. But not if it involves more hassle than carrying on!

I was wondering what on earth Home Responsibilities Protection could be so I googled. Apparently it ended in 2010!

Yes. It is now part of the National Insurance Credits system and works slightly differently in that you have only to be eligible to get, rather than actually claim, child benefit.

Bumping in case anyone can answer my original question?