Policy paper

Issue briefing: High Income Child Benefit Charge

This briefing explains what the High Income Child Benefit Charge is, how it works, and who it affects.

• From: HM Revenue & Customs
• Published: 2 October 2013
• Last updated: 3 October 2018 — See all updates

Documents

Issue briefing: High Income Child Benefit Charge

HTML

Details

Any taxpayer with income above £50,000 in a tax year who receives Child Benefit, or lives or lived with a partner receiving Child Benefit, is now liable to pay an Income Tax charge.

This issue briefing explains who is affected by the charge, how it works, and how we administer it.

In November 2018 HMRC announced that it is reviewing cases where a Failure to Notify penalty was issued for the tax years 2013 to 2014, 2014 to 2015 and 2015 to 2016 to customers who did not register for the High Income Child Benefit Charge.

Published 2 October 2013
Last updated 3 October 2018 + show all updates

1. 3 October 2018

   Replaced PDF document with HTML version, and updated with current information.

2. 2 October 2013

   First published.