High Income charge: changes in your Child Benefit entitlement

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:

Who is affected

You may be liable to a tax charge - called the High Income Child Benefit charge - if both of the following apply:

  • You, or a partner, have an individual income of more than £50,000 for a tax year.
  • Either you or your partner are entitled to receive Child Benefit, or get contributions from someone else who receives Child Benefit for a child who lives with you.

A tax year runs from 6 April to 5 April the following year.

The High Income Child Benefit charge - the basics

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New baby or a child comes to live with you

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.

Fill in a Child Benefit claim form

You or your partner should fill in a Child Benefit claim form for your new child. This is because entitlement to receive Child Benefit:

  • can help you qualify for National Insurance credits that can protect your entitlement to State Pension
  • can help protect your entitlement to other benefits such as Guardian's Allowance
  • ensures your child is automatically issued with a National Insurance number before their 16th birthday

So you should still fill in a Child Benefit claim form even if you:

  • could be liable to the tax charge on some or all of the Child Benefit you or your partner are entitled to receive
  • agree to stop getting the actual payments instead of declaring them

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.

Get a Child Benefit claim form

Decide whether to declare Child Benefit or stop the payments

If you're living with a partner you will need to try to talk to them to:

  • discuss details of their income
  • find out if they're entitled to receive Child Benefit or get contributions towards the upkeep of a child who lives with you, for example pocket money or clothes

You will need to use this information to decide whether to keep getting Child Benefit payments or stop them.

Effect on tax

You will only be liable to the tax charge from the date Child Benefit entitlement started for the new child.

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Changes that can stop entitlement to Child Benefit

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.

How changes can affect your Child Benefit payments

Report a change of circumstances online for Child Benefit

When a child dies

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.

Child Benefit if your child dies

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Working out your tax charge

You can get an idea of your likely tax liability if Child Benefit entitlement changes by using an online calculator.

Estimate your High Income Child Benefit charge on GOV.UK (Opens new window)

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More useful links

Declaring Child Benefit for the High Income charge - the basics

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

High Income Child Benefit: problems getting information from a partner

Child Benefit - do you qualify

How claiming Child Benefit can protect your State Pension

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