High Income Child Benefit charge

• You are here:
• Home >
• High Income Child Benefit charge

High Income Child Benefit charge

You may be liable to this new tax charge if you, or your partner, have an individual income of more than £50,000 and one of you gets Child Benefit or contributions towards the upkeep of a child.

Find out if you're affected, what this means and what you need to do by choosing from the links below.

Getting started

• Check if you're affected by the High Income Child Benefit charge
• The High Income Child Benefit charge - the basics
• Estimate your High Income Child Benefit charge on GOV.UK

Next steps

• You're affected by the High Income Child Benefit charge - what next?

Stopping and restarting Child Benefit

• High Income: how to stop or restart your Child Benefit payments
• High Income charge: stop your Child Benefit payments
• High Income charge: restart your Child Benefit payments

Declaring and paying

• Declaring Child Benefit for the High Income charge - the basics
• What to declare for the High Income Child Benefit charge
• How to pay the High Income Child Benefit charge

Keeping your tax and Child Benefit up to date

• High Income Child Benefit charge: changes in your income
• High Income charge: changes in your Child Benefit entitlement
• High Income Child Benefit charge when a partner moves in or leaves
• Estimate your High Income Child Benefit charge on GOV.UK

Problems, complaints, appeals

• High Income Child Benefit: problems getting information from a partner
• Make a complaint to HM Revenue & Customs
• How to appeal against an HMRC decision - direct tax

• Do it online
• High Income charge: stop your Child Benefit payments
• High Income charge: restart your Child Benefit payments
• Sign up for Self Assessment Online
• Log in to Self Assessment Online
• Report a change of name or address

• Tools
• Check if you're affected by the High Income Child Benefit charge
• Estimate your High Income Child Benefit charge on GOV.UK

• See also
• Income Tax
• Self Assessment
• Child Benefit
• Authorise an accountant to act for you
• Find a form
• Feedback