Guides › High Income Child Benefit Charge: Self Assessment 2027
High Income Child Benefit Charge: Self Assessment 2027
General information, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK. Last checked against GOV.UK: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up figures. This page contains no affiliate links. Never enter your UTR, National Insurance number or other identifiers on this site.
Short answer: GOV.UK says you may owe the High Income Child Benefit Charge (HICBC) if you or your partner get Child Benefit and one of you has adjusted net income over £60,000 (tax years from 2024-25). You repay 1% of the Child Benefit for every £200 over £60,000; at £80,000 or more you repay all of it. You can pay through PAYE or Self Assessment, but GOV.UK says it must be Self Assessment if you already need a return or if it is later than 31 January after the tax year.
Who is affected (GOV.UK)
- Either you or your partner receives Child Benefit, or someone else receives it for a child living with you and contributes at least an equal amount towards the child's upkeep.
- At least one of the two partners has adjusted net income over the threshold. If both are over, the higher income is responsible for the charge.
- "Partner" means married, in a civil partnership, or living together as if so, and not permanently separated.
What "adjusted net income" means
GOV.UK describes it as total taxable income (including savings interest and dividends) before Personal Allowances, less certain reliefs such as pension contributions and Gift Aid.
How big is the charge?
For 2025-26: 1% of Child Benefit per £200 of income above £60,000, and 100% at £80,000 or more. Illustration with made-up numbers: adjusted net income £70,000 and Child Benefit received £2,000 → £10,000 over ÷ £200 = 50% → charge £1,000. GOV.UK points to the Child Benefit tax calculator for your own estimate.
PAYE or Self Assessment?
GOV.UK says you can pay through PAYE (tax code) or Self Assessment, but must use Self Assessment if:
- you need to send a tax return for another reason (for example self-employment or savings/investment interest), or
- it is later than 31 January in the year after the tax year. GOV.UK's example: for the tax year starting 6 April 2025, after 31 January 2027 you must pay through Self Assessment.
If you filed a return only to pay the charge, GOV.UK says you can ask HMRC by phone to leave Self Assessment and pay through PAYE.
Opt out instead
GOV.UK says you can stop receiving Child Benefit payments and then not pay the charge. You stay registered for Child Benefit, keep National Insurance credits that count towards the State Pension, and the child still gets a National Insurance number.
On the Self Assessment return (SA100, 2026 version)
The SA100 for the year to 5 April 2026 has a "High Income Child Benefit Charge" section (read on the published SA100-2026 PDF, 17 October 2026). It asks for:
- box 1: the total Child Benefit received by you and your partner for the year to 5 April 2026;
- box 2: the number of children at 5 April 2026;
- box 3: the date all payments stopped, if before 6 April 2026.
Complete it if your income is over £60,000, you or your partner received Child Benefit and, for couples, yours is the higher income. Check the box numbers against your own return; we did not verify the printed page number (TR...).
Related
Do I need to file Self Assessment for 2025-26? · Key dates 2026-27 · Missed the deadline?
FAQ
Is the threshold the same for earlier years? No. GOV.UK says £50,000 and 1% per £100 for 2023-24 and earlier.
Will the threshold change in 2026-27? The GOV.UK page shows £60,000 for tax years starting from 2024-25; we did not see a change. Treat any change as expected and check GOV.UK.
Can I avoid the charge by paying into a pension? GOV.UK says pension contributions reduce adjusted net income; we do not give advice on how to plan this.
What we could not verify
- The printed page number (TR...) of the HICBC section on the SA100, and whether the box numbers on your own (online) return match.
- Whether the £60,000 threshold or taper changes for 2026-27 (nothing on the page, not confirmed elsewhere).
- Your own adjusted net income; use HMRC's calculator and your records.
Sources (official)
- HMRC, SA100 Tax return 2026 (PDF, High Income Child Benefit Charge section) — https://assets.publishing.service.gov.uk/media/69c14d07cfa346b9d4704a8d/SA100-2026.pdf (read 17 October 2026)
- GOV.UK, High Income Child Benefit Charge: Overview — https://www.gov.uk/child-benefit-tax-charge (read 17 October 2026; the page shows no revision date in the text we received)
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Not tax advice. See the disclosure.