High Income Child Benefit Charge
If your circumstances change
Your income changes
You or your partner will not have to pay the tax charge if you or your partner’s individual ‘adjusted net income’ for the whole of a tax year is below the threshold.
Use the Child Benefit tax calculator to get an estimate of your adjusted net income changes and see if they may affect the tax charge.
You can choose to opt out or restart your Child Benefit payments at any time.
If your adjusted net income goes below the threshold and you no longer need to complete a Self Assessment tax return, you must tell HMRC.
You’re paying through Self Assessment and no longer need to send a tax return
Phone HMRC if both of the following apply:
- you want to start paying the tax charge through PAYE
- you no longer need to send a tax return for another reason
You’ll need:
- your adjusted net income
- the National Insurance number of any partner who received Child Benefit in the last tax year
- the dates of relationships with any partners receiving Child Benefit
You have a new child
Claiming Child Benefit helps you qualify for:
- National Insurance credits, which protect your right to the State Pension
- other benefits like Guardian’s Allowance
Child Benefit proves you (or your partner) support another child. You may pay less child maintenance for children not living with you.
You can make a new claim or just protect your entitlement to the above by:
- sending a Child Benefit claim form
- ticking the option to ‘not have the benefit paid’
A partner moves in or out
Your situation may change if your adjusted net income is over the threshold and you move in or split up with someone who’s getting Child Benefit.
If both you and your partner have an individual income that’s over the threshold, then whoever has the higher adjusted net income is responsible for paying the charge.
The tax charge applies from the date you move in together to either the date you permanently separate or the Child Benefit payments stop - for example because the child is too old to qualify for Child Benefit.
Short periods apart do not count as separation, for example a hospital stay or working away from home.
If you pay the charge through PAYE and you separate from your partner, you must tell HMRC. HMRC will adjust your tax code so that you no longer pay the charge.