If your income exceeds £60,000 and Child Benefit is being paid for a child living with you, you may be liable to pay the High-Income Child Benefit Charge (HICBC) even if you’re not the child’s parent.

If you are living with another person in a marriage, civil partnership or long-term relationship, you will only be liable to the HICBC if you are the higher earner. The amount is calculated at 1% of the Child Benefit received for every £200 of income above £60,000, meaning that once income exceeds £80,000, the full amount is clawed back.

From summer 2025, employees who are liable to pay the charge will be able to declare and pay it directly through PAYE using a new digital service, without the need to register for self-assessment.

For support, get in touch and our team will be happy to assist.