High Income Child Benefit Charge (HICBC) Explained
Rates checked 3 November 2026 for tax year 2026/27. Always confirm current rates and rules on GOV.UK before acting. This is an independent guide, NOT GOV.UK, NOT HMRC.
What HICBC is
HICBC is a tax charge, not a cut to Child Benefit itself. If the higher earner in a household has adjusted net income over £60,000, HMRC claws back part of the Child Benefit through tax. The charge is based on the higher earner individually, not on combined household income.
The taper, in one line
For every £200 of adjusted net income over £60,000, you pay back 1% of the Child Benefit received. At £80,000 or more, you pay back 100%.
| Higher earner's adjusted net income | Charge | 1 child (£1,406.60/year) | 2 children (£2,337.40/year) | 3 children (£3,268.20/year) |
|---|---|---|---|---|
| £60,000 or less | 0% | £0 | £0 | £0 |
| £65,000 | 25% | £351.65 | £584.35 | £817.05 |
| £67,600 (GOV.UK example) | 38% | £534.51 | £888.21 | £1,241.92 |
| £70,000 | 50% | £703.30 | £1,168.70 | £1,634.10 |
| £75,000 | 75% | £1,054.95 | £1,753.05 | £2,451.15 |
| £80,000 or more | 100% | £1,406.60 | £2,337.40 | £3,268.20 |
Worked example, £65,000: £65,000 − £60,000 = £5,000 over the threshold; £5,000 ÷ £200 = 25, so 25% of the Child Benefit is charged back. Annual Child Benefit figures use 52 weeks at 2026/27 rates (£27.05 / £17.90).
Three options, in plain English
1. Claim and pay the charge
You receive the payments and pay HICBC back, through PAYE if eligible or through Self Assessment. Between £60,000 and £80,000 you still keep part of the benefit.
2. Claim and opt out of payments
You register the claim but opt out of receiving payments, so there is no HICBC to pay, while National Insurance credits for the claimant are preserved. You can opt back in if income falls.
3. Do not claim at all
Guides warn against this, because the claimant may miss National Insurance credits that count towards the State Pension. This is general information only, not personal tax advice.
How the charge is paid
Many employees who do not need a tax return for another reason can ask HMRC to collect HICBC through their PAYE tax code, subject to GOV.UK conditions and deadlines. Others pay through Self Assessment. Check GOV.UK for your tax year, and use the official GOV.UK HICBC calculator for your exact figures rather than relying on this page alone. Open the GOV.UK calculator guidance.