by Asim Abbas
11 November 2026 
High Income Child Benefit Charge: the £60,000 rules explained
High Income Child Benefit Charge: the £60,000 rules explained
If you or your partner earn over £60,000 and someone in your home gets Child Benefit, you may have to pay some or all of it back through the High Income Child Benefit Charge.
- The charge starts at £60,000 of adjusted net income
- It reaches 100% of Child Benefit at £80,000
- It’s based on the higher earner in the household
- Pension contributions and Gift Aid can reduce it
The thresholds rose in April 2024, so many families who previously stopped claiming could now be better off claiming again.
This guide explains how the charge works, how to reduce it and how to pay it.
How the charge works
The High Income Child Benefit Charge applies when either partner’s adjusted net income is over £60,000. For every £200 of income above £60,000, you repay 1% of the Child Benefit received. At £80,000 or more, the charge equals the full amount of Child Benefit.
The charge falls on whichever partner has the higher income, even if the other partner receives the Child Benefit. Couples don’t need to be married: if you live together, it counts.
Thresholds since April 2024
| Tax years | Charge starts | Full charge |
|---|---|---|
| 2013/14 to 2023/24 | £50,000 | £60,000 |
| 2024/25 onwards | £60,000 | £80,000 |
The government had also proposed basing the charge on household income, but that plan has been dropped. The charge still looks at each partner’s income individually.
Child Benefit charge calculator
See exactly how much you repay.
Sarah earns £70,000 and her partner earns £30,000. They receive Child Benefit of around £2,250 a year for two children. Sarah is £10,000 over the threshold, so the charge is 50% of the benefit, around £1,125. If she pays an extra £10,000 gross into her pension, her adjusted net income drops to £60,000 and the charge disappears, while she also gets 40% tax relief on the contribution.
What is adjusted net income?
Adjusted net income is your total taxable income, including salary, self-employed profit, rental profit, dividends and savings interest, less certain deductions:
- Personal pension contributions (grossed up)
- Gift Aid donations (grossed up)
- Trading losses
Contributions made through a net pay workplace scheme or salary sacrifice already reduce your taxable pay.
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Get a fixed-fee quoteCall 0161 531 4179How to pay the charge
Traditionally you register for Self Assessment and pay the charge through your tax return by 31 January. Employed people can now report Child Benefit and pay the charge through their tax code using HMRC’s online service instead. If you already file a return for other income, you include it there.
Should you still claim Child Benefit?
Usually yes, even if you pay all of it back. Claiming protects National Insurance credits for a parent who isn’t working, which count towards the State Pension, and makes sure your child gets a National Insurance number automatically. You can claim and opt out of the payments to avoid the charge entirely.
- Restarting payments is worth considering if income has fallen below £80,000
- Check if a pension contribution could bring you below £60,000
- Don’t ignore the charge: HMRC uses Child Benefit data to find people who should have paid
Use our Child Benefit charge calculator, or read HMRC’s guidance on the High Income Child Benefit Charge. If you missed the charge in past years, our voluntary disclosure guide explains how to put things right.
What should I do next?
For both partners.
See your charge.
To get below £60,000.
Frequently Asked Questions
At what income do you lose Child Benefit?
The charge starts at £60,000 of adjusted net income and equals the full benefit at £80,000.
Is it based on household income?
No. It is based on the higher earner’s individual adjusted net income.
Can a pension contribution reduce the charge?
Yes. Personal pension contributions and Gift Aid reduce adjusted net income.
Do I need to register for Self Assessment?
Not necessarily. Employed people can pay through their tax code using HMRC’s online service.
What if I didn’t pay the charge in past years?
Tell HMRC as soon as possible. Coming forward yourself usually means lower penalties.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.
