High Income Child Benefit Charge
If your circumstances change
Your income changes
You will not have to pay the tax charge if your or your partner바카라 사이트™s individual 바카라 사이트˜adjusted net income바카라 사이트™ for the whole of a tax year is below the threshold.
Use the Child Benefit tax calculator to get an estimate of your adjusted net income changes and see if they may affect the tax charge.
You can choose to opt out or restart your Child Benefit payments at any time.
If your adjusted net income goes below the threshold and you no longer need to complete a Self Assessment tax return, you must tell HMRC.
You have a new child
Claiming Child Benefit helps you qualify for:
- National Insurance credits, which protect your right to the State Pension
- other benefits like Guardian바카라 사이트™s Allowance
Child Benefit proves you (or your partner) support another child. You may pay less child maintenance for children not living with you.
You can make a new claim or just protect your entitlement to the above by:
- sending a Child Benefit claim form
- ticking the option to 바카라 사이트˜not have the benefit paid바카라 사이트™
A partner moves in or out
Your situation may change if your adjusted net income is over the threshold and you move in or split up with someone who바카라 사이트™s getting Child Benefit.
If both you and your partner have an individual income that바카라 사이트™s over the threshold, then whoever has the higher adjusted net income is responsible for paying the charge.
The tax charge applies from the date you move in together to either the date you permanently separate or the Child Benefit payments stop - for example because the child is too old to qualify for Child Benefit.
Short periods apart do not count as separation, for example a hospital stay or working away from home.