Earning over £60,000 and claiming Child Benefit? Work out how much of it you may have to pay back through the High Income Child Benefit Charge, and how pension contributions could reduce it. We file high earner tax returns from £250, VAT included.
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Households where one partner earns over £60,000.
Check whether a charge applies.
Crossed £60,000 this year.
Dividends and rent count too.
The higher earner pays the charge.
Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.
All prices include VAT.
Using the current HICBC rules.
Adjusted net income for the year.
The amount your household receives.
How much is repaid.
Pension and Gift Aid lower your income.
| Adjusted net income | Charge |
|---|---|
| Up to £60,000 | None |
| £65,000 | 25% of Child Benefit |
| £70,000 | 50% of Child Benefit |
| £75,000 | 75% of Child Benefit |
| £80,000 or more | 100% of Child Benefit |
In short: if the higher earner in the household has adjusted net income over £60,000, they repay 1% of the Child Benefit for every £200 above that. At £80,000 the whole amount is repaid.
A parent earns £70,000 and the family receives about £2,250 of Child Benefit for two children. Income is £10,000 over the threshold, so the charge is 50%, about £1,125.
Usually yes. Claiming protects National Insurance credits for a non-working parent. Pension contributions and Gift Aid reduce adjusted net income and can remove the charge. Our high earner tax returns service handles this, and our late tax returns team helps if you missed the charge in earlier years. More on our tax calculators page.
Official guidance: High Income Child Benefit Charge

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