High income child benefit tax charge

The income tax charge for individuals with taxable income exceeding £50,000 per year where they, or their partner, receive child benefit was introduced with effect from 7 January 2013.

  • You will not be affected if neither you nor your partner have income of more than £50,000.

  • You will not be affected if neither you nor your partner receives child benefit.

  • In many cases it will be simpler (and in some cases cheaper) to avoid the charge by electing not to receive the child benefit.

  • Care must be taken to preserve entitlement to benefits that depend on the individual’s national insurance contributions record, such as state retirement pension.


For further details please contact your normal Moore Stephens adviser or download our factsheet.

Related links

Private client tax
High income child benefit tax charge factsheet