Corporate report

Issue briefing: High Income Child Benefit Charge

Issue briefing explaining who is affected by the High Income Child Benefit Charge, how it works and the information HMRC provides to customers.

Documents

Details

Any taxpayer with income above £50,000 in a tax year who receives Child Benefit, or lives or lived with a partner receiving Child Benefit, is now liable to pay an income tax charge.

Parents on higher incomes who received Child Benefit between 7 January and 5 April 2013 must register for Self Assessment by 5 October to avoid paying any penalties in relation to the High Income Child Benefit Charge for 2012-13.

This briefing explains who is affected by the charge, how it works and how we administer it, and the information we provide to customers.

Published 2 October 2013