If you have an individual income of £50,000 or more, your tax could be affected if, for example, there are changes to the number of children you (or a partner) are entitled to receive Child Benefit for. Find out how this could affect you and what you need to do.
On this page:
You may be liable to a tax charge - called the High Income Child Benefit charge - if both of the following apply:
A tax year runs from 6 April to 5 April the following year.
You or your partner (if you have one) may be entitled to receive Child Benefit if, for example, you have a new baby or if another child comes to live with you.
You or your partner should fill in a Child Benefit claim form for your new child. This is because entitlement to receive Child Benefit:
So you should still fill in a Child Benefit claim form even if you:
The claim form will ask you if you want to receive your Child Benefit payments.
The Child Benefit Office will tell the person who filled in the claim form if they are entitled to receive Child Benefit.
If you're living with a partner you will need to try to talk to them to:
You will need to use this information to decide whether to keep getting Child Benefit payments or stop them.
You will only be liable to the tax charge from the date Child Benefit entitlement started for the new child.
There may be times when you, or your partner, stop being entitled to receive Child Benefit, for example due to a change of circumstances.
Whoever is entitled to receive Child Benefit needs to report these changes to the Child Benefit Office straightaway.
You will only be liable to the tax charge for the period you, or your partner, were entitled to receive Child Benefit. There is an exception if your child has died.
You will still be liable for the tax charge if Child Benefit entitlement carries on for any other children.
If your child has died, Child Benefit can often carry on for up to eight weeks afterwards.
You won't be liable for the tax charge on any Child Benefit due to you for this period.
You can get an idea of your likely tax liability if Child Benefit entitlement changes by using an online calculator.