Prepopulation of Self Assessment with Child Benefit Data — Screening Equality Impact Assessment
Published 14 July 2026
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This publication is available at https://www.gov.uk/government/publications/child-benefit-information-for-self-assessment-tax-return/prepopulation-of-self-assessment-with-child-benefit-data-screening-equality-impact-assessment
Project objectives
From 30 June 2026, HMRC will pre-populate online Self Assessment tax returns with child benefit data held by HMRC. This will ensure high income taxpayers in receipt of child benefit will have their High Income Child Benefit Charge (HICBC) accurately calculated and reported on time.
Customer groups affected
The affected groups are Self Assessment (SA) digital customers who are impacted by the HICBC.
What customers will need to do
What customers need to do as a result of the change.
Child Benefit customers who already submit a digital SA return will not need to do anything differently as the change is to prepopulate the current HICBC boxes.
SA customers will have the option to reject the prepopulated data.
How customers will access this service.
Customers will access this service as they currently do, through GOV.UK and the HMRC Mobile App.
When customers need to do this
Customers will start to see SA prepopulated HICBC data from the 30 June 2026. Customers will not be required to make any changes to how or when they submit their SA return.
Assessing the impact
We assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act. There is no evidence to suggest any specific impacts on those customers within any of the groups listed below:
- Race
- Gender reassignment
- Sex
- Age
- Religion or Belief (including philosophical belief)
- People who use different languages (including sign language)
- Sexual orientation
- Pregnancy and Maternity
- Marriage and Civil Partnership
- People with dependents (carers)
- Political opinion (in Northern Ireland only)
Online guidance will be available. Extra support will be provided as required.
For all other groups (listed below), our assessment identified minor impacts:
Disability
Impact on Customers
As this is an online service, there is potential that customers using assistive software may encounter difficulties.
Proposed Mitigation
If a customer encounters difficulties, then helplines are available as normal.
Welsh Language
Impact on Customers
We have Welsh speaking Customers.
Proposed Mitigation
This change will also apply to the Welsh language version of the service.
Opportunities to promote Equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.
No such opportunities have been identified with this change.
A Full Equality Impact Assessment is not recommended.