2. Pay the tax charge

Who pays the tax charge

Your partner will be responsible for paying the tax charge if their income is more than £50,000 and higher than yours.

‘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.

How and when to pay

You must fill in a Self Assessment tax return each tax year to pay the tax charge.

  1. Register for Self Assessment (if you don’t already fill in a tax return) - so you can send a tax return.

  2. Complete the tax return and declare (include) the amount of Child Benefit received for the tax year. Use the Child Benefit tax charge calculator to work this out.

  3. Send the tax return.

  4. Pay the tax you owe.

Deadlines

There are deadlines to register for Self Assessment, send the tax return and pay the tax. You may have to pay a penalty if you miss them.

Pay through your PAYE tax code

You may be able to pay your Self Assessment tax bill through your PAYE tax code if you owe less than £3,000. The tax you owe is deducted from your salary or pension.

You must still complete a tax return if you choose to pay the tax charge through your tax code.

How much to pay

The tax charge is 1% of the Child Benefit received for every £100 that your individual income is over £50,000.

You’ll never pay more than the amount of Child Benefit you’ve received for a tax year.

Use the Child Benefit tax calculator to work out your tax charge - you must pay any money you owe.

If you can’t get information from your partner or ex-partner

You can ask HM Revenue and Customs (HMRC) whether your partner gets Child Benefit or has a higher adjusted net income than you using an online form. HMRC can only reply ‘yes or no’ (they won’t provide any financial information).

You can only do this if your income is more than £50,000 and you and your partner either:

  • live together
  • separated within the tax year you want the information for

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