# High Income Child Benefit Charge — how it works after the 2024 reform > Benefits & tax · Last updated 6 April 2026 Canonical HTML: https://moneyguide.org.uk/benefits-tax/high-income-child-benefit-charge/ Markdown mirror: https://moneyguide.org.uk/benefits-tax/high-income-child-benefit-charge.md ## Quick answer If the higher-earning partner has adjusted net income over £60,000 and Child Benefit is claimed, the High Income Child Benefit Charge claws it back — tapering to 100% by £80,000. Since April 2024 the High Income Child Benefit Charge starts at £60,000 (up from £50,000) and tapers to 100% by £80,000. The charge is based on the higher earner's income, not joint income. ## Key facts - HICBC threshold: £60,000 (raised from £50,000 in April 2024). - Full taper: 1% of Child Benefit per £200 of income above £60,000 — so 100% at £80,000. - Charge falls on the higher-earning partner, regardless of who claims Child Benefit. - Adjusted net income is used — pension and Gift Aid reduce it. ## When the charge applies If you or your partner has 'adjusted net income' over £60,000 and either of you claims Child Benefit, the higher earner becomes liable for the High Income Child Benefit Charge. The charge is collected through Self Assessment. The higher earner needs to register with HMRC and file a return — even if they have never done so before — for the year the charge first applies. Between £60,000 and £80,000 the charge tapers: 1% of the Child Benefit for every £200 over £60,000. At £80,000 the charge equals 100% of the benefit, wiping out the cash gain. ## Should you opt out or keep claiming? Even when the full charge applies, you should usually still register the claim. Registering for Child Benefit (even at £0) protects the non-working partner's State Pension by awarding National Insurance credits up to the child's 12th birthday. You can register the claim and then tick the box to receive the benefit at £0 — keeping the NI credits without triggering the charge. If you have already opted out, you can opt back in retrospectively for up to two years and reclaim missed credits. ## Reducing the charge with pension contributions Pension contributions made personally (relief at source) reduce your adjusted net income for HICBC purposes. A £5,000 gross pension contribution at £65,000 brings adjusted net income to £60,000 — wiping out the entire charge. Salary-sacrifice pension contributions also work, by reducing your gross salary before income is measured. ## Frequently asked questions ### Whose income counts? Only the higher-earning partner's adjusted net income. Two earners on £55,000 each (joint £110,000) pay no charge; one earner on £80,000 pays the full charge. ### Is it changing again? The previous Government proposed moving HICBC to a household-income basis but that change has not been enacted. As of 2026/27 the rules remain individual. ### How is it paid? Through Self Assessment. The higher earner files a tax return showing the charge; HMRC then collects it via the tax code or as a balancing payment. ## Primary source https://www.gov.uk/child-benefit-tax-charge ## Related - [Benefits & tax guide](https://moneyguide.org.uk/benefits-tax/) - [Take-home pay calculator](https://moneyguide.org.uk/tools/take-home-pay-calculator/) --- Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.