If you or your partner received Child Benefit during the tax year, and either of your individual adjusted net incomes exceeded £50,000, you may be liable to the High Income Child Benefit Charge (HICBC). To determine whether the charge applies and calculate the correct amount, we will need the following information:
- Confirmation of Child Benefit Received – Please confirm whether either you or your partner received Child Benefit during the tax year, and if so, the number of children covered by the claim.
- Dates Covered – The start and end dates of the Child Benefit payments during the tax year, especially if there were any changes (e.g. the claim started, ended, or was paused during the year).
- Amount Received – The total Child Benefit received for the tax year. This can usually be found in your Child Benefit award notice or by logging into your HMRC online account.
- Details of Your Partner (if applicable) – If your partner received the Child Benefit, please confirm their name and whether your individual income exceeded theirs, as the HICBC is payable by the higher earner in the household.
Please note that “adjusted net income” includes all taxable income (e.g. employment, self-employment, rental income, dividends, etc.) less certain deductions such as pension contributions and Gift Aid donations. We will calculate this for you as part of the tax return process.
Providing this information will help us assess whether the High Income Child Benefit Charge applies and ensure the correct amount is included in your return.