High Income Child Benefit Charge
If you or your partner individually earn over £60,000 adjusted net income, some or all of your Child Benefit is repaid through a tax charge. This threshold has applied since 2024/25 and continues.
How the charge is worked out
| Adjusted net income | Charge |
|---|---|
| £60,000 or less | No charge |
| Between £60,000 and £80,000 | 1% of Child Benefit for every £200 of income over £60,000 |
| £80,000 or more | 100% of Child Benefit is charged back |
- Example: income of £70,000 is £10,000 over the threshold, so the charge is 1% × (10,000 ÷ 200) = 50% of your Child Benefit.
- Only the higher earner's income counts, the charge is based on the larger of the two partners' adjusted net incomes.
- You must declare the charge. If you file Self Assessment you declare it on your return; otherwise you can opt to pay it through the HMRC app or online without registering.
Common questions
Should I stop claiming Child Benefit?
If you are affected, you can claim and repay it through the charge (which protects your state pension entitlement, as Child Benefit creates NI credits), or opt not to receive the payments while still being registered.
What counts as adjusted net income?
Your total taxable income minus certain reliefs such as pension contributions made to a personal pension and charitable Gift Aid donations.
Figures from High Income Child Benefit Charge . For guidance only, not tax advice. Always check current HMRC guidance.
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