High Income Child Benefit Charge

Skip contents

Pay the tax charge through PAYE

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

HM Revenue and Customs (HMRC) will adjust your tax code to tell your employer or pension provider how your tax will change.

When you can pay through PAYE

You can pay the tax charge through PAYE if:

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

If you have a partner who received Child Benefit in the last tax year

To pay the tax charge through PAYE you’ll need:

  • their National Insurance number

  • the dates you were partners

If you do not have this information contact HMRC by phone to make an income tax enquiry.

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

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

Change from paying through Self Assessment to paying through PAYE

Contact HMRC by phone to tell them you want to stop paying through Self Assessment.

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.

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’ - use the Child Benefit tax calculator to work this out

  • 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

Related content