High Income Child Benefit Charge can apply when adjusted net income is above the threshold and Child Benefit is being claimed.
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.
It is a slope, not a step. Crossing £60,000 does not end Child Benefit: the charge takes 1% of it for every £200 of adjusted net income above that, so a household with two children keeps £1,168.70 of £2,337.40 at £70,000, and reaches nothing only at £80,000 — £20,000 of income later.
£60,000 £2,337.40, £80,000 £0.00 — falling by £2,337.40 across 5 points.
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.
| 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 |
| 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. |
| 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. |
| Open the salary calculator with editable assumptions | calculator next step |
|---|---|
| Review calculation sources and methodology | source 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. |
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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.
This is a tax charge estimate, not a Child Benefit eligibility checker. The details can depend on household circumstances and official records.
This is educational guidance on 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 above.
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.
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.
No. It can estimate and explain the charge, but it does not make benefit or tax-return decisions.
Last updated 2026-08-27. Checked by Sean Elsmore. Rates last checked against GOV.UK on 2026-08-07. Estimates are for planning and should be checked against official records where the decision matters.