High Income Child Benefit Tax Charge

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Restart your Child Benefit

You can restart your Child Benefit if:

To restart your Child Benefit, either:

You need a Government Gateway user ID and password to fill in the online form. If you do not have a user ID, you can create one when you fill in the form.

You cannot use the online form if you’re an appointee or authorised agent.

Payments usually start again the Monday after your request is received. The Child Benefit Office will write telling you how much backdated Child Benefit you’ll get (if any).

Responsibilities after your Child Benefit restarts

You (or your partner) will have to pay any tax charge on the benefit received from the restart date if your income is over £50,000.

Use the Child Benefit tax calculator to get an estimate of your income and tax deductions to see if you may be affected by the tax charge.

You must report any changes to your family life that affect your Child Benefit.