Corporate report

Issue briefing: 2012 update on high income Child Benefit charge

Who will be affected, how the charge will work and how we will administer it.

• From: HM Revenue & Customs
• Published: 29 October 2012
• Last updated: 15 December 2014 — See all updates

Documents

Issue briefing: High Income Child Benefit Charge

PDF, 130 KB, 2 pages

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Tâl Incwm Uchel Budd-dal Plant

PDF, 123 KB, 2 pages

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Details

From 7 January 2013, any taxpayer with income above £50,000 in a tax year who receives Child Benefit, or whose partner receives Child Benefit, will be liable to incur a new income tax charge. This briefing explains who will be affected, how the charge will work and how we will administer it, including the information we will provide to customers affected by the changes.

Published 29 October 2012
Last updated 15 December 2014 + show all updates

1. 15 December 2014

   Added Welsh translation of the issue briefing.

2. 29 October 2012

   First published.