Guides › Public Services › High Income Child Benefit Charge: The £60,000 to £80,000 Rules
High Income Child Benefit Charge: The £60,000 to £80,000 Rules
If you or your partner have adjusted net income over £60,000, you pay back 1% of your Child Benefit for every £200 over £60,000, and all of it once income reaches £80,000. Adjusted net income is taxable income including savings interest and dividends, after things like pension contributions and Gift Aid. You can pay the charge through PAYE or Self Assessment, or opt out of payments but stay registered for National Insurance credits.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
How the Charge Works
Thresholds
From 2024 to 2025 the charge starts at over £60,000 (it was £50,000 before). You pay back 1% of your Child Benefit for every £200 over £60,000, and all of it over £80,000. source
Adjusted Net Income
Your total taxable income, including savings interest and dividends, worked out after some reliefs such as pension contributions and Gift Aid. source
Paying or Opting Out
You can pay the charge through PAYE or Self Assessment. Payments made after 31 January following the tax year must go through Self Assessment. If you opt out of payments you stay registered for Child Benefit, get National Insurance credits and do not pay the charge. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 31 JanuaryAfter this, pay via Self AssessmentFollowing the tax year
Steps to Take
Step 1 of 5
Work out your adjusted net income.
Step 2 of 5
Check which partner has the higher income.
Step 3 of 5
Consider whether pension contributions reduce it.
Step 4 of 5
Choose to pay the charge or opt out.
Step 5 of 5
Stay registered for Child Benefit for the National Insurance credits.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Your Personal Tax Account
Sign in on GOV.UK to check your tax code, income and letters.
Good to Know
Small things that make your complaint stronger.
Do not cancel your Child Benefit claim completely: opting out of payments keeps the credits that protect your State Pension.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/child-benefit-tax-charge/your-circumstances Checked 15 October 2026