Child Benefit High Income Tax Charge (HICBC) Calculator 2026

The High Income Child Benefit Tax Charge (HICBC) claws back Child Benefit for households where the highest earner has adjusted net income above £60,000 (from April 2024).

From April 2024: 1% charge per £200 over £60,000 (previously £50,000). Full clawback at £80,000 (previously £60,000). Effective April 6, 2024.

£25.60/week for the eldest child and £16.95/week for each additional child. Tax year total: £1,331/year for one child.

Increase pension contributions or gift aid donations — these reduce your adjusted net income. Salary sacrifice into pension can be especially effective as it reduces employer NI too.

You can elect not to receive Child Benefit to avoid the charge, but you still need to claim and opt out to get NI credits if you're not working. Always claim, then opt out of receiving payments.

No — HICBC is based on the income of the higher earner in the household, not combined household income.

Via self assessment tax return. If liable, you must register for self assessment even if not otherwise required. Penalties apply for late registration.

Yes — pension contributions reduce your adjusted net income. If contributions bring you below £60,000, no charge applies.

Only the higher earner is assessed. If both earn exactly £65,000, whichever is deemed the 'higher earner' (either, as equal) pays the HICBC.

The government confirmed in 2023 it intended to move HICBC to a household income basis from April 2026, but this has not yet been legislated. Check gov.uk for updates.

Yes — Child Benefit paid for adopted children is subject to the same HICBC rules.

HMRC tax return evidence, pension contribution statements, and Child Benefit payment records. Keep for at least 4 years after the tax year.