What is the High Income Child Benefit Charge (HICBC)?
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In short: A tax charge that claws back Child Benefit when one partner's adjusted net income is between £60,000 and £80,000 — full clawback at £80,000 and above.
Since 6 April 2024 the HICBC threshold is £60,000 of adjusted net income, with a full clawback at £80,000. Between the two, the charge is 1% of the Child Benefit received for every £200 of income above £60,000.
The charge is paid by the higher earner in the household via Self Assessment, even if the other partner is the one who claims Child Benefit. You can still claim Child Benefit and opt out of payments to avoid the charge while protecting your National Insurance credits.
From summer 2025 HMRC began rolling out the option to pay HICBC through PAYE without filing a Self Assessment return — check gov.uk for the latest position.
Primary source: gov.uk/child-benefit-tax-charge