Child Benefit and the £60,000 threshold: who pays the charge, and how
If you or your partner earn over £60,000, some or all of your Child Benefit is clawed back through tax. You no longer always need a tax return to pay it.
The High Income Child Benefit Charge applies if you or your partner receive Child Benefit and either of you has adjusted net income over £60,000. It falls on whichever of you earns more, even if the other person claims the benefit.
1% for every £200 over £60,000: all of it at £80,000.
Show the data
| £50k | 0% |
|---|---|
| £55k | 0% |
| £60k | 0% |
| £65k | 25% |
| £70k | 50% |
| £75k | 75% |
| £80k | 100% |
| £85k | 100% |
| £90k | 100% |
Still worth claiming
Even if the charge takes back all of the benefit, claiming protects National Insurance credits for a parent who is not working, which count towards the State Pension. You can claim and choose not to receive payments.
Paying through PAYE
Employed people can now pay the charge through their tax code rather than registering for Self Assessment, as long as they arrange it before 31 January after the tax year. If you only filed a tax return to pay the charge, you can ask HMRC to move you onto PAYE instead.
From Budget 2026, HMRC will also automatically offset Child Benefit overpayments against the charge, so fewer families have to pay and then be repaid.
Reducing the charge
Pension contributions and Gift Aid reduce adjusted net income. A higher earner on £70,000 who pays £10,000 gross into a pension brings income back to £60,000 and removes the charge completely.
More on
This insight is general information, not advice for your circumstances. Talk to us before acting on it.