Policy paper

Income Tax: Child Benefit overpayments and the High Income Child Benefit Charge

This tax information and impact note explains the treatment of Child Benefit overpayments and High Income Child Benefit Charge payments made in relation to that overpayment. 

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Child Benefit overpayments and the High Income Child Benefit Charge

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Details

In some instances, it is possible for the High Income Child Benefit Charge (HICBC) to have been charged and an overpayment of Child Benefit to be later identified.

This measure will:

• offset Child Benefit overpayments against any HICBC payments made in relation to that overpayment, to correct the tax position.
• have retrospective effect from the introduction of the High Income Child Benefit Charge in January 2013