If you are entitled to receive Child Benefit and either you, or your partner, are liable for the High Income Child Benefit charge, you can choose to stop receiving your Child Benefit payments. Find out who should do this, when and how.
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Before you stop your payments it's worth knowing the following:
You can check the likely tax charge by using an online calculator if you haven't already done so. Only use this calculator if your income is more than £50,000 and your income is higher than your partner's.
Even if you decide to stop your Child Benefit payments, you can always start them again later on.
Only you - as the person entitled to receive Child Benefit - can stop the payments. You don't have to stop them if you don't want to.
You won't be able to stop your payments if you're paying back an overpayment of Child Benefit (or certain benefits paid by another country) from your current Child Benefit payments.
Authorised agents will soon be able to stop the payments on behalf of their clients.
You can stop the payments if you are an 'appointee'. An appointee is someone who acts on behalf of a person who can't manage their affairs, for example because of a disability.
You can ask to stop your payments at any time. However because the tax charge only came into effect on 7 January 2013 it's worth knowing the following:
You can stop your Child Benefit payments by:
If you don't want to stop your payments, then whoever is liable to the tax charge will have to:
Only the person who is entitled to Child Benefit can ask for the payments to be started again - although authorised agents will soon be able to request that payments are restarted for their clients.
You can restart your Child Benefit payments by:
Depending on who has the higher income, one of you may still be liable to a tax charge from the point you restart your Child Benefit payments.
You can decide to start receiving Child Benefit payments again at any time.
For income over £60,000 your payments can only restart from the Monday after the Child Benefit Office gets your request.
If you or your partner's income drops to below £60,000 for a full tax year, you can apply to restart your Child Benefit payments for up to two years after the end of that tax year.
If you decide to stop your Child Benefit payments it won't affect your entitlement to Child Benefit.
As long as you, or your partner, are entitled to receive it you should still complete a Child Benefit claim form for any new children. This is because entitlement to Child Benefit:
You must report any changes in circumstances that could affect your Child Benefit entitlement, for example if your child no longer lives with you or you move to live abroad. You must do this even if you have decided to stop receiving the payments.