- If you don't need a tax return for any other reason, you can register online to pay the High Income Child Benefit Charge through PAYE. HMRC then sends a new tax code to you and your employer or pension provider, and the charge is collected from your pay.2
- You must register on or before 31 January after the tax year you are paying for; for 2025 to 2026, that is 31 January 2027.2
- The charge applies if your adjusted net income is over £60,000: 1% of the Child Benefit for every £200 above it, and all of it at £80,000 or more.1
- If you already send a tax return, or it is past that 31 January, you must use Self Assessment instead.1
Who can pay the charge through their tax code?
You can use PAYE if all of these apply: you don't need to send a tax return for another reason (such as self-employment, or untaxed savings or investment income), you are paying for the current or previous tax year onwards, and you register by 31 January after the tax year concerned.2
The charge is paid by whichever partner has the higher adjusted net income, even if the other partner receives the Child Benefit. If you have only been doing Self Assessment for this charge, you can switch: phone HMRC to leave Self Assessment and register for PAYE instead.1
What do I need to register?
Sign in to your HMRC online account. You may need photo ID such as a passport or driving licence. You cannot save your progress, so gather everything first.2
You will need your adjusted net income, your partner's adjusted net income if you have one, the National Insurance number of any partner who received Child Benefit in the last tax year, and the dates of any relationships with those partners.2
If you cannot get the information from a partner or ex-partner, you can write to HMRC to ask whether they get Child Benefit or have a higher income. HMRC replies only yes or no, and you can only ask if you live together or separated in the tax year in question.2
Worked example: the charge collected through PAYE
Priya is employed with adjusted net income of £68,000. Her partner earns less and claims Child Benefit for their two children: £44.95 a week, or £2,337.40 a year.4
| Income over £60,000 | £8,000 |
| Charge rate: 1% per £200 (£8,000 / £200) | 40% |
| Child Benefit for the year | £2,337.40 |
| Charge (40% of £2,337.40) | £934.96 |
| Spread across 12 monthly pay days, about | £77.91/mo |
The family still keeps £1,402.44 of the year's Child Benefit. Through PAYE, the charge comes out of Priya's pay through her tax code over the year, rather than as one bill the following January. A £4,000 personal pension contribution (£3,200 paid in, with basic-rate relief added) would cut her adjusted net income to £64,000 and the charge to 20%, £467.48.
What if my income changes during the year?
Your tax code is based on figures you give HMRC, so keep them up to date. If a pay rise, bonus or new pension contributions change your adjusted net income, update HMRC so the code collects the right amount; otherwise you may over or underpay and have it corrected later.
If your income rises to £80,000 or more, the charge equals all the Child Benefit. Many families in that position opt out of the payments to avoid the charge, but you should still keep the claim going.
Should I opt out of Child Benefit instead?
You can choose to stop the payments, so there is nothing to pay back.5 Even then, keep the claim. A Child Benefit claim gives the parent at home National Insurance credits that count towards their State Pension, and it makes sure your child gets a National Insurance number automatically.
Below £80,000 it usually pays to keep receiving the money and pay the charge, because you always keep part of it. At £68,000, as above, the family is £1,402.44 a year better off claiming.
- The charge starts above £60,000 of adjusted net income and is 1% for every £200 over, reaching 100% at £80,000.1
- You can pay through PAYE if you don't need a tax return for another reason, for the current or previous tax year onwards, by 31 January after the tax year.2
- HMRC sends a new tax code to you and your employer or pension provider.2
- Otherwise, pay through Self Assessment.3
- 2026/27 Child Benefit: £27.05 a week for the eldest child and £17.90 for each other child.4
HICBC calculator 2026/27 UK (free)