High Income Child Benefit Charge
The High Income Child Benefit Charge (HICBC) is a special tax charge that you have to pay if either you or your partner earn over £50,000 and you’ve also been claiming Child Benefit.
You can use our Child Benefit tax calculator to work out if you need to do anything.
If you are affected by the High Income Child Benefit Charge, you can either:
- stop receiving the benefit altogether
- fill in a Self Assessment tax return to pay what you owe
- or (our recommended option), continue claiming the benefit but choose to not have it paid to your account. This way you will still get the other advantages (like State Pension credits, etc.) but without having to do a Self Assessment.