Payments: Making an election or revocation because of the High Income Child Benefit Charge
Making an election or revocation
SS A Act, section 13A(9), SS A Act (NI), section 11A(9)
A person can only make an election or its revocation by:
- Completing the paper or electronic form Her Majesty’s Revenue and Customs provide for the purpose, and returning it to Waterview Park, Mandarin Way, Washington, Tyne and Wear, NE38 8QG; or
- Providing Her Majesty’s Revenue and Customs with the same information in writing at that address; or
Providing Her Majesty’s Revenue and Customs with the same information by speaking to an officer of Revenue and Customs by telephone, using the helpline telephone number provided for the purpose.