High Income Child Benefit Tax Charge

2. Pay the tax charge

Who pays the tax charge

If your partner’s income is also over £50,000 but yours is higher, you’re responsible for paying the tax charge.

‘Partner’ means someone you’re not permanently separated from who you’re married to, in a civil partnership with or living with as if you were.

Register for Self Assessment

You need to fill in a Self Assessment tax return each tax year and pay what you owe.

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

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

If you can’t 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 adjusted net income than you. HMRC will reply ‘yes’ or ‘no’ - they won’t 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
  • 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