A guide to the High Income Child Benefit Charge – the £60,000 to £80,000 taper, adjusted net income, reducing it with pension contributions and Gift Aid, opting out of payments while keeping National Insurance credits, paying through PAYE or Self Assessment – with letters to stop or restart payments and to appeal a charge.
Letters to HMRC & personal tax
High Income Child Benefit Charge – Checklist, Calculation and Letters
About this document
If you or your partner has adjusted net income over £60,000 and either of you receives Child Benefit, the higher earner may have to pay the High Income Child Benefit Charge. At £80,000 the charge equals the full Child Benefit. Many families are caught out because they do not realise they need to tell HMRC.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Letters to HMRC & personal tax
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
Download and keep
Need more than one category?
Documents All-Access gives you every category for 12 months for £295.
Compare options →Need it tailored?
We can adapt any template to your business, or write a document from scratch.
Talk to us →
