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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

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.