High Income Child Benefit charge

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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 a tax adviser or accountant to act for you
• Find a form
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