5. Your circumstances change
Your income changes
You won’t have to pay the tax charge if your income for the whole of a tax year is less than £50,000.
You can choose to stop or restart your Child Benefit at any time. Use the Child Benefit tax calculator to work out how income changes affect the tax charge.
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 income is more than £50,000 and you move in or split up with someone who’s getting Child Benefit.
You’ll have to pay the tax charge if your income is more than £50,000 and higher than your new partner’s income. Your partner pays it if their income is higher.
The tax charge applies from the date you move in together to either the date you permanently separate or the Child Benefit stops - eg because the child is too old to qualify for it.
Short periods apart don’t count as separation, eg a hospital stay or working away from home.