The High Income Child Benefit Charge (HICBC) is a tax charge designed to recover child benefit where you or your partner has adjusted net income over a certain threshold. If you do not have a partner, the HICBC can apply based on your own adjusted net income.

If you, or your partner, earned more than £60,000 last year then you need to file a tax return before 31st January 2026 to avoid penalties from HMRC as well as paying the High-Income Child Benefit.

The child benefit charge is applied on a sliding scale, so the more you earn over £60,000 the more you pay back. For every £200 above £60,000 you earn, you’ll pay back 1% of the child tax benefit you receive.

Even if you have to pay the charge, it is still beneficial to claim Child Benefit, as you can still get other advantages of Child Benefit like National Insurance credits.

To pay the tax charge, you’ll need to:

1. Register for Self-Assessment.
2. Complete a Self-Assessment tax return each year.

If you need to complete a Self Assessment tax return, contact us today!