Direct answer
High Income Child Benefit Charge is a tax charge linked to Child Benefit and adjusted net income. In 2026/27, the charge can start when adjusted net income is above £60,000 and can reach the full Child Benefit amount by £80,000.
High Income Child Benefit Charge explained
High Income Child Benefit Charge can apply when adjusted net income is above the threshold and Child Benefit is being claimed.
The short answer
High Income Child Benefit Charge is a tax charge linked to Child Benefit and adjusted net income. In 2026/27, the charge can start when adjusted net income is above £60,000 and can reach the full Child Benefit amount by £80,000.
A worked example
On £35,000 a year, a standard 2026/27 tax code and no pension or student loan, the figures work out like this. Open a calculator to put your own numbers in.
Gross salary£35,000
Take-home a year£28,720
Take-home a month£2,393
Take-home a week£552
Child Benefit charge threshold range
The charge is based on adjusted net income and Child Benefit claimed, not simply on monthly take-home pay.
| Adjusted net income example | £60,000 | Example value shown in this threshold guide. |
|---|---|---|
| Charge can start | £60,000 | The charge can begin above this adjusted net income level. |
| Full charge point | £80,000 | The charge can reach the full Child Benefit amount by this level. |
This is an explainer visual. Use the calculator for an estimate and official sources for tax-return or claim decisions.
Related checks
Assumptions used here
| Tax/source year | 2026/27 |
|---|---|
| Region | England/Wales/Northern Ireland |
| Tax code basis | 1257L where the page uses PAYE defaults |
| Pension basis | No pension deduction unless this example says otherwise |
| Student loan basis | No student loan unless selected in this example |
What changes this result
| Calculator setting | The answer is more useful when matched to the same tax year, region, tax code, pension and loan settings used in the calculator. |
|---|---|
| Records to compare | Payslips, HMRC records, student-loan notices and pension scheme documents can explain differences. |
Why a payslip can differ
| Tax code | HMRC tax-code changes, K codes, BR/D codes, or emergency markers can change PAYE deductions. |
|---|---|
| Cumulative basis | Week 1, Month 1 or non-cumulative payroll can differ from a smooth annual calculator estimate. |
| Pension method | Relief at source, net pay and salary sacrifice can affect taxable pay and take-home pay differently. |
| Payroll timing | Bonus, overtime, arrears, refunds, cut-off dates and corrections can all move a single payslip. |
Good next questions
| Open the salary calculator with editable assumptions | calculator next step |
|---|---|
| Review calculation sources and methodology | source context |
Source and methodology context
| What is not decided here | PayBreakdown does not decide payroll correctness, lender approval, benefit entitlement or employer compliance, and does not give regulated financial, mortgage, debt, tax, payroll or legal advice. |
|---|
What the child benefit charge estimate assumes
The figures on this page use the values below. Open the calculator if your example salary differs.
Example salary£40,000 annual gross
How the charge is worked out
From tax year 2024/25 onwards, repay 1% of Child Benefit for every GBP 200 of adjusted net income over GBP 60,000, reaching full clawback at GBP 80,000.
- The threshold figure is adjusted net income.
- It can apply if either the claimant or their partner is above the threshold.
- If both partners are above the threshold, the higher adjusted net income person is normally responsible for the charge.
- Payment may be handled through Self Assessment or PAYE where HMRC supports that collection method.
What to check
This is a tax charge estimate, not a Child Benefit eligibility checker. The details can depend on household circumstances and official records.
- Whether Child Benefit is being claimed.
- Each partner's adjusted net income.
- Pension treatment and other reliefs that affect adjusted net income.
- Any HMRC Self Assessment or PAYE collection requirements.
What this answer does not decide
This is educational guidance for understanding how UK pay and tax work. It does not decide payroll correctness, HMRC treatment, lender approval, benefit entitlement or employment rights, and it is not regulated financial advice. Where a figure matters, check it against your payslip, your HMRC account, or the official guidance linked on this page.
Official sources
GOV.UK High Income Child Benefit Charge guidanceGOV.UK Child Benefit rates and allowancesGOV.UK Child Benefit eligibility and claimsGOV.UK Income Tax rates and Personal AllowancesFrequently asked questions
Is High Income Child Benefit Charge based on household income?
The charge looks at adjusted net income for the claimant or their partner. If both are above the threshold, the person with higher adjusted net income is normally responsible.
Does the charge mean Child Benefit stops automatically?
No. It is a tax charge linked to the Child Benefit amount and adjusted net income. Claiming, opting out and tax reporting are separate decisions.
Can PayBreakdown decide whether I should claim Child Benefit?
No. It can estimate and explain the charge, but it does not make benefit or tax-return decisions.
Last updated 2026-08-19. Estimates are for planning and should be checked against official records where the decision matters.