title: "High Income Child Benefit Charge 2026/27: Do You Pay?" slug: "high-income-child-benefit-charge-2026" meta_description: "Earn over £60,000? The high income child benefit charge can claw back some or all of your child benefit in 2026/27. See if you owe it and how to pay via PAYE or Self Assessment." primary_keyword: "high income child benefit charge" secondary_keywords: ["high income child benefit charge threshold 2026", "do I have to pay the child benefit charge", "child benefit £60,000 limit", "HICBC self assessment", "adjusted net income child benefit"] category: "Personal Tax" audience: ["UK taxpayers"] author: name: "Harvinder Dhillon" title: "Founder, Zmartly" reviewer: name: "Kiran Boparai" date_published: "2026-06-03" date_reviewed: "2026-06-03" tax_year: "2026/27" hero_image: "/images/blog/high-income-child-benefit-charge-2026.webp" hero_alt: "Parent reviewing child benefit and tax paperwork at a kitchen table" canonical: "https://www.zmartly.co.uk/blog/high-income-child-benefit-charge-2026"
You pay the high income child benefit charge (HICBC) if you or your partner claim child benefit and one of you has an adjusted net income over £60,000 in the 2026/27 tax year. Between £60,000 and £80,000 you repay part of the benefit; once income reaches £80,000 the charge equals the full amount of child benefit you received. Below £60,000, you pay nothing.
It is one of the UK's most misunderstood tax rules, and HMRC has fined thousands of parents who never realised they owed it. Here is how it works for 2026/27, and what to do about it.
What Is the High Income Child Benefit Charge?
Child benefit is paid to anyone responsible for a child, regardless of income. The HICBC is a separate tax charge that claws some or all of it back from higher earners. It is collected on top of your normal tax, either through Self Assessment or, for many people from 2026/27 onwards, directly through your PAYE tax code. It is never deducted from your child benefit payments themselves.
The charge is based on the highest earner in the household, not joint income. A couple each earning £55,000 (£110,000 combined) pay nothing. A single parent on £61,000 pays the charge. The rule is widely seen as unfair, but it remains the law for 2026/27.
What Counts as Income for the Charge?
The figure that matters is your adjusted net income, not your gross salary. This is your total taxable income, salary, bonuses, rental profit, dividends, savings interest and benefits in kind such as a company car, minus certain deductions, chiefly:
- Pension contributions (gross, including relief)
- Gift Aid donations (grossed up)
These deductions are powerful. If you earn £64,000 and pay £4,000 gross into a pension, your adjusted net income drops to £60,000 and the charge disappears. This is the most common way to avoid HICBC legitimately.
2026/27 Child Benefit Rates and the Charge
For the 2026/27 tax year, child benefit is paid at:
| Child | Weekly rate | Annual amount |
|---|---|---|
| Eldest or only child | £27.05 | £1,406.60 |
| Each additional child | £17.90 | £930.80 |
The charge itself works on a sliding scale between £60,000 and £80,000.
| Adjusted net income | Charge |
|---|---|
| Up to £60,000 | Nil |
| £60,000-£80,000 | 1% of the benefit for every £200 over £60,000 |
| £80,000 and above | 100% of the child benefit received |
Worked Example: A Parent Earning £70,000
A parent has two children and an adjusted net income of £70,000. Their annual child benefit is £1,406.60 + £930.80 = £2,337.40.
They are £10,000 over the £60,000 threshold. That is fifty lots of £200, so the charge is 50% of the benefit: £1,168.70 for the year. They keep the other half.
Should You Still Claim Child Benefit?
Yes, almost always, even if you will repay all of it. Claiming protects your National Insurance credits, which count towards your State Pension if you are not working or earn below the NI threshold. It also secures a National Insurance number for your child automatically at 16.
If you do not want the payments themselves, you can claim but opt out of receiving the money. You keep the NI credits with no charge to pay. If your income later falls below £60,000, you can simply restart the payments.
How Do You Pay the Charge?
You can report and pay HICBC either through Self Assessment or, since a new HMRC service launched in 2025, directly through your PAYE tax code without filing a tax return, provided HICBC is your only reason for completing one. If you do not already file a return and choose the Self Assessment route, you must register by 5 October following the end of the tax year in which the charge first applies. For 2026/27 that deadline is 5 October 2027, with the return and payment due by 31 January 2028.
Miss the deadline to notify HMRC and it can add a "failure to notify" penalty on top of the tax. Many of the parents penalised over the years simply did not know the rule existed, so do not assume it does not apply to you.
If your only reason for filing is the HICBC, our self assessment services handle the registration, the adjusted net income calculation and the return so nothing slips through. You can also browse common questions on our FAQ page.
For the official rules, see HMRC's guidance on the High Income Child Benefit Charge.
Frequently Asked Questions
Do I Pay the Charge if My Partner Earns More Than Me?
The charge falls on whoever has the higher adjusted net income, provided it is over £60,000. If your partner earns more than you and over £60,000, they pay it, even if the child benefit is claimed in your name. Only one of you pays.
Can I Avoid the High Income Child Benefit Charge Legally?
Yes. Because the charge is based on adjusted net income, increasing your pension contributions or making Gift Aid donations reduces the figure HMRC uses. Bringing your adjusted net income below £60,000 removes the charge completely, and it is fully legitimate.
What Happens if I Never Told HMRC About the Charge?
HMRC can go back and assess unpaid charges, plus interest and a failure-to-notify penalty. If you have missed previous years, it is far cheaper to make a voluntary disclosure before HMRC contacts you, as penalties are reduced for unprompted disclosures.
Is the £60,000 Threshold Per Person or Per Household?
Per person. It is tested against the single highest earner's adjusted net income, not combined household income. This is why two earners on £59,000 each pay nothing while one earner on £61,000 pays the charge.
Not sure whether the charge applies to you, or worried about a year you missed? A short conversation can save you a penalty, and often a chunk of tax. Get in touch with Zmartly and we will check your position and handle the filing for you.
