High Income Child Benefit Charge

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Pay the tax charge through Self Assessment

You must pay the tax charge through Self Assessment if either of the following apply:

Otherwise you can choose to pay the tax charge through PAYE instead.

How to pay through Self Assessment

  1. Register for Self Assessment.

  2. Fill in a Self Assessment tax return each tax year and pay what you owe.

Register for Self Assessment

If you do not usually send a tax return, you need to register by 5 October following the tax year you need to pay the tax charge.

You may get a penalty if you need to pay through Self Assessment but do not register for it or do not declare Child Benefit on your tax return.

You’ll get a letter telling you what to do next after you’ve registered.

Register 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 HM Revenue and Customs (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

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