High Income Child Benefit Charge: How It Works
Reviewed against the official guidance linked in this article. Rates and eligibility can change. Check the linked official sources for your circumstances. See our editorial policy.
The Child Benefit charge starts above £60,000 adjusted net income. See how the 2026/27 rates affect a two-child household.
The High Income Child Benefit Charge starts when you or your partner has adjusted net income above £60,000. It repays some or all of the Child Benefit received. The test applies to the higher individual's income, not your combined household salary.
How much is repaid?
The charge is 1% of Child Benefit for every £200 of adjusted net income above £60,000. At £80,000 or more, the charge equals the full benefit. If both partners are above the threshold, the partner with the higher adjusted net income is responsible.
Adjusted net income includes taxable income such as employment pay, savings interest and rental income, with permitted deductions including certain pension contributions and Gift Aid. It is not necessarily the salary on your contract. Use HMRC's Child Benefit charge calculator to check your circumstances.
Example for two children in 2026/27
Child Benefit pays £27.05 a week for the eldest or only child and £17.90 for each additional child. For two children that is £44.95 a week, or £2,337.40 over an illustrative 52 weeks.
| Higher partner's adjusted net income | Percentage charged | Charge on £2,337.40 |
|---|---|---|
| £60,000 | 0% | £0 |
| £65,000 | 25% | £584.35 |
| £70,000 | 50% | £1,168.70 |
| £75,000 | 75% | £1,753.05 |
| £80,000 or more | 100% | £2,337.40 |
These examples assume both children qualify throughout the 52 weeks. Use the actual benefit received for the tax year when working out your charge. Sources: Child Benefit rates and the charge rules.
How pension contributions can affect the charge
An eligible pension contribution can reduce adjusted net income. The effect depends on your pension method, other income and the tax bands the contribution crosses.
For example, assume an employee in England, Wales or Northern Ireland earns £70,000, has no other taxable income or adjustments and exchanges £10,000 of salary for an employer pension contribution through salary sacrifice. Their adjusted net income falls to £60,000.
Under those assumptions, the £10,000 reduction saves £4,000 in Income Tax and £200 in employee National Insurance. With two qualifying children throughout the illustrative 52 weeks, it also removes a £1,168.70 Child Benefit charge. The combined reduction is £5,368.70; the £10,000 goes into the pension rather than being available to spend now.
A personal pension contribution does not produce the same National Insurance saving. With relief at source, an £8,000 personal payment normally becomes a £10,000 gross contribution after basic-rate relief, with any further relief handled separately. Pension allowances, access restrictions and your own circumstances still matter. Scottish Income Tax can produce different tax savings. See HMRC’s adjusted net income guidance and 2026/27 payroll rates.
Claiming without receiving payments
If the charge would repay all the benefit, you can claim Child Benefit and opt out of payments. An eligible claimant responsible for a child under 12 can receive National Insurance credits, which can help protect their State Pension record. Opting out of payments is different from never claiming.
Check whose name the claim should be in and whether credits are needed. If income falls, you can ask for payments to restart. The official charge guidance explains the options.
Paying the charge
Eligible people can now arrange to pay through PAYE. Self Assessment may still be required, including where you have another reason to file. Follow the payment options in HMRC's guidance, rather than assuming every charge requires a tax return.
If you need to register for Self Assessment for 2026/27, the usual notification deadline is 5 October 2027. The usual online return and payment deadline is 31 January 2028. Earlier years have their own deadlines. Check the Self Assessment deadline rules.
Our salary calculator can help compare payroll deductions with different pension settings. It does not calculate the Child Benefit charge or your complete adjusted net income. Use HMRC's calculation alongside it.