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Guide

High Income Child Benefit Charge

For 2026/27, there is no High Income Child Benefit Charge if adjusted net income is £60,000 or less. Above that, the charge is 1% of the Child Benefit received for each whole £200 of income over £60,000. Part-steps are ignored. At £80,000 or more, the charge is the full amount of Child Benefit received.

Step by step

  1. 1Add up the Child Benefit received in the tax year by you or your partner
  2. 2Work out your adjusted net income before tax. Pension contributions and Gift Aid donations reduce it
  3. 3No charge applies if adjusted net income is £60,000 or less
  4. 4For each whole £200 over £60,000, 1% of the Child Benefit is charged. Round the number of steps down, not up
  5. 5At £80,000 or more, the charge is 100% of the Child Benefit received
  6. 6Employees can pay the charge through their PAYE tax code. You must use Self Assessment if you already send a return for another reason, or if paying after 31 January following the tax year
  7. 7If you do not want the payments, you can opt out of receiving Child Benefit and still claim National Insurance credits for a child under 12
  8. 8Use the Child Benefit charge calculator at /calculators on this site for an estimate, then check GOV.UK before you act

Common questions

When does the High Income Child Benefit Charge start?

No charge applies at £60,000 or less of adjusted net income. Above that, the charge is 1% of the Child Benefit received for each whole £200, rounded down. At £80,000 or more, the full amount is charged.

Do I have to use Self Assessment to pay the charge?

Not always. Employees can pay it through PAYE. You must use Self Assessment if you already send a return for another reason, or if paying after 31 January following the tax year. You can opt out of receiving payments while still claiming National Insurance credits.

Common mistakes

  • Using salary or taxable pay instead of adjusted net income
  • Forgetting that pension contributions and Gift Aid reduce adjusted net income
  • Stopping a Child Benefit claim instead of opting out of payments, which can lose National Insurance credits
  • Rounding the £200 steps up instead of down
  • Ignoring the charge. It is due whether you pay through PAYE or Self Assessment

Related guides

Child Benefit charge calculator

Last checked against GOV.UK: 28 October 2026. Tax year 2026/27.

Not affiliated with HMRC. General information, not professional tax advice. Check GOV.UK or speak to a qualified adviser for your situation.