High Income Child Benefit Charge

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Pay the tax charge through PAYE

Use this service to pay the tax charge through your regular Income Tax payments (PAYE).

Once you are registered, your payments will be set up and you will not have to do anything else unless your circumstances change. HM Revenue and Customs (HMRC) will send details of your new tax code to you and your employer. If you receive income from a pension, HMRC will send your new tax code to your pension provider.

When you can pay through PAYE

You can only pay the tax charge through PAYE if:

  • you do not need to send a tax return for another reason, for example if you become self-employed

  • it’s on or before 31 January in the year after the tax year you need to pay for

  • you are paying the tax charge for the tax year 2024 to 2025 onwards

Example

You need to pay the tax charge for the tax year starting on 6 April 2025. If it’s on or before 31 January 2027, you can pay through PAYE.

If you cannot pay through PAYE then you must pay through Self Assessment instead.

Change from paying through Self Assessment to paying through PAYE

If you’ve previously completed a Self Assessment tax return to pay the tax charge and not for any other reason, you can choose to pay it through PAYE instead. To do this, you will need to contact HMRC by phone to: 

  • leave Self Assessment
  • register to pay the tax charge through PAYE

You’ll need:

  • your adjusted net income
  • the National Insurance number of any partner who received Child Benefit in the last tax year  
  • the dates of relationships with any partners receiving Child Benefit

If you need to stay in Self Assessment for other reasons, then you must pay the charge through Self Assessment.

Before you start

You cannot save your progress in this service. You should collect the information you need before you start.

You’ll need:

  • your adjusted net income
  • your partner’s adjusted net income, if you have a partner
  • the National Insurance number of any partner who received Child Benefit in the last tax year  
  • the dates of relationships with any partners receiving Child Benefit

Sign in to pay the tax charge through PAYE

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

You’ll be told when you sign in if you need to prove your identity. This is to keep your details safe and normally involves using photo ID like a passport or driving licence.

Start now

If you cannot get information from your partner or ex-partner

You can write to HMRC to ask whether your partner or ex-partner gets Child Benefit or has a higher income than you. HMRC will reply ‘yes’ or ‘no’ - they will not give you any financial information or your partner’s National Insurance number.

You can only ask for this information if you and your partner either live together, or separated within the tax year you want information for.

Write to HMRC

You need to tell HMRC the tax year you’re asking about, as well as your:

  • name, address, date of birth and National Insurance number

  • Unique Taxpayer Reference, if you have one

  • adjusted net income

  • partner or ex-partner’s name

If you can, include your partner or ex-partner’s:

  • address

  • date of birth

  • National Insurance number, if you know it

  • Unique Taxpayer Reference, if they have one

Send your letter to:

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS

View a printable version of the whole guide

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