Is the charge based on household income?

No. It’s based on each person’s own adjusted net income. A couple earning £55,000 each pays nothing, while a household where one partner earns £80,000 and the other nothing pays it all back.

Who pays the charge if we both earn over £60,000?

The partner with the higher adjusted net income, whether you’re married or not. It doesn’t matter which of you gets the Child Benefit.

Do I have to fill in a Self Assessment return to pay it?

Not if you’re employed and it’s your only reason to file. You can ask HMRC to collect the charge through your tax code instead. Otherwise, register for Self Assessment by 5 October after the end of the tax year.

Should I opt out of Child Benefit payments?

If your adjusted net income will be over £80,000, opting out saves you paying it all back. Stay registered, though: the claim still gives a parent at home National Insurance credits, and you can restart the payments if your income falls.

Can I backdate a Child Benefit claim?

Yes, by up to three months. Claim as soon as your baby is born or a child comes to live with you, so you don’t lose payments or National Insurance credits.

The High Income Child Benefit Charge explained

How much is Child Benefit?

In 2026/27, Child Benefit is:

Child	A week	A year
Eldest or only child	£27.05	£1,406.60
Each additional child	£17.90	£930.80

So two children get £2,337.40 a year.

From April 2027 it rises to £28.00 a week for the eldest or only child and £18.55 for each additional child (£1,456 and £964.60 a year), as set out in the Autumn Budget 2026. The Budget also lets HMRC take any Child Benefit overpayment off what you owe in the charge automatically.

How the charge works

The charge is based on adjusted net income: your taxable income, less pension contributions and Gift Aid donations. It’s worked out on each person’s own income, not the household’s. If you live with a partner, married or not, the one with the higher income pays it.

High Income Child Benefit Charge The charge a year, by the higher earner's adjusted net income, 2026/27

At £70,000, the charge is half your Child Benefit. From £80,000, it's all of it.

Example: two children and a higher earner on £70,000. That’s £10,000 over £60,000, or 50 steps of £200, so the charge is 50% of £2,337.40: £1,168.70. You keep the other half.

Between £60,000 and £80,000, the charge works like extra tax on top of your normal rate. With two children, each extra £1,000 of income costs £116.87 in charge, on top of 40% Income Tax and 2% National Insurance.

Should you still claim?

Yes. Even if all of it is paid back, claiming:

gives a parent who isn’t working, or earns very little, National Insurance credits towards their State Pension while the child is under 12
makes sure your child gets a National Insurance number automatically before they turn 16

You can claim and then opt out of the payments, so there’s no charge to pay. You can opt back in later if your income falls.

How to pay it

If you keep the payments and you’re over £60,000, you pay the charge either through Self Assessment or, if you’re employed, through your tax code, which you can set up online with HMRC. Your tax code then collects it over the year.

How to reduce it

Lowering your adjusted net income lowers the charge, so the same things that help with the 60% tax trap help here:

Pension contributions, especially by salary sacrifice: bringing £70,000 down to £60,000 with £10,000 of pension contributions saves the whole £1,168.70 charge as well as the tax.
Gift Aid donations to charity.

See your own numbers

The salary calculator shows your take-home pay with a pension paid by salary sacrifice. The pension calculator shows what the contributions could grow to.