High Income Child Benefit Charge

The High Income Child Benefit Charge can apply where Child Benefit is claimed and you or your partner have adjusted net income above the relevant threshold. For the 2024 to 2025 tax year up to the 2026 to 2027 tax year, the charge may apply where adjusted net income is over £60,000, with the full amount of Child Benefit effectively repaid where income reaches £80,000 or more.

We help individuals review whether the charge applies, calculate the amount due and understand how it should be reported. Our support can include checking adjusted net income, reviewing Child Benefit received, considering deductions that may affect the calculation and helping ensure the correct position is included in your Self Assessment tax return.

We can also explain the position in plain language, so you understand why the charge applies, how it has been calculated and what options may be available for future years. The aim is to reduce confusion, avoid unexpected tax issues and help you stay compliant with HMRC requirements.