Corporate report

Issue briefing: 2012 update on high income Child Benefit charge

Who will be affected, how the charge will work and how we will administer it.

• From: HM Revenue & Customs
• Published: 29 October 2012
• Last updated: 15 December 2014
  Show all updates

  1. 15 December 2014

     Added Welsh translation of the issue briefing.

  2. 29 October 2012

     First published.

Documents

Issue briefing: High Income Child Benefit Charge

PDF, 130 KB, 2 pages

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Tâl Incwm Uchel Budd-dal Plant

PDF, 123 KB, 2 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

From 7 January 2013, any taxpayer with income above £50,000 in a tax year who receives Child Benefit, or whose partner receives Child Benefit, will be liable to incur a new income tax charge. This briefing explains who will be affected, how the charge will work and how we will administer it, including the information we will provide to customers affected by the changes.