Estimate the High Income Child Benefit Charge at £65,000 adjusted net income for two children, including charge percentage and Child Benefit after charge.
At £65,000 adjusted net income, this 2026/27 HICBC example estimates a 25% charge and about £584 annual charge for two children. It is an estimate only, not tax advice or a decision about claiming Child Benefit.
Family-finance outputs are estimates only. They are not benefits, tax, legal, payroll, accounting or financial advice.
This is the sixty-five thousand pounds adjusted-net-income HICBC example, showing how the charge percentage changes the Child Benefit kept after the estimated charge.
| Adjusted net income | £65,000 |
|---|---|
| Number of children | 2 |
| Income-zone status | Inside the HICBC charge zone |
| Lower threshold | £60,000 |
| Full clawback threshold | £80,000 |
| Tax year | 2026/27 |
This estimate checks sixty-five thousand pounds of adjusted net income against the HICBC thresholds. It compares £65,000 with the lower threshold of £60,000 and the full-clawback point of £80,000.
The HICBC result is especially sensitive to adjusted net income rather than only salary.
The example starts with annual Child Benefit, compares adjusted net income with the lower and full-clawback thresholds, then estimates the charge percentage and the amount of Child Benefit left after the charge. The result is a planning estimate, not a tax-return calculation or a decision about whether a household should opt in or opt out of payments.
Adjusted net income can differ from salary because of pension contributions, salary sacrifice, Gift Aid, taxable benefits and other taxable income. If the income figure is close to a threshold, check the assumptions carefully and compare the result with official guidance or tax records before making a family-budget decision.
At £65,000 adjusted net income, this 2026/27 HICBC example estimates a 25% charge and about £584 annual charge for two children. It is an estimate only, not tax advice or a decision about claiming Child Benefit.
| 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 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. |
|---|
The figures on this page use the values below. Open the calculator if your example salary differs.
The charge is based on adjusted net income and can apply if the Child Benefit claimant or their partner is above the threshold. The estimate does not decide whether someone should claim, opt out, repay, use PAYE, or file Self Assessment.
For two children, this example estimates annual Child Benefit of £2,337, a 25% charge, and an annual charge of about £584.
No. HICBC is based on adjusted net income. Gross salary can differ from adjusted net income because of pension contributions, Gift Aid, benefits, other income and deductions.
Yes. The charge can apply if either the claimant or their partner is above the threshold. This page is an estimate only and does not decide liability.
No. Pension salary sacrifice is mentioned only as modelling context. It depends on employer rules and can affect payroll, statutory pay, benefits and minimum-wage checks.
Last updated 2026-08-19. Estimates are for planning and should be checked against official records where the decision matters.