Last reviewed: November 2026
The High Income Child Benefit Charge (HICBC) applies if you or your partner have income over £60,000. It takes back 1% of your Child Benefit for every £200 over £60,000, so at £80,000 the whole amount is repaid. These thresholds have applied since April 2024; before that the charge started at £50,000.
Who pays
The partner with the higher income pays the charge, even if the other partner receives the Child Benefit. It is based on each person’s own income, not household income.
How to pay
- Through Self Assessment if you already file a tax return, for example because you are self-employed or have savings income.
- Otherwise you can usually pay it through PAYE by adjusting your tax code.
Ways to reduce it
- Pension contributions reduce the income used for the test.
- Gift Aid donations also count.
- Directors can plan salary and dividends to stay below £60,000.
If your income is over £80,000, it can still be worth claiming Child Benefit and opting out of payments, to protect National Insurance credits for a parent at home.
We’ll check whether the charge applies and how much you could save. Ozvite sa nám.