High Income Child Benefit Charge
Pay the tax charge
To pay the tax charge, you must:
-
register for Self Assessment
-
fill in a Self Assessment tax return each tax year and pay what you owe
Register for Self Assessment
If you do not usually send a tax return, you need to register by 5 October following the tax year you need to pay the tax charge.
You can get a penalty if you do not register for Self Assessment or do not declare child benefit on your Self Assessment tax return.
You鈥檒l get a letter telling you what to do next after you鈥檝e registered.
If you cannot get information from your partner or ex-partner
You can write to HM Revenue and Customs (HMRC) to ask whether your partner or ex-partner gets Child Benefit or has a higher income than you. HMRC will reply 鈥榶es鈥� or 鈥榥o鈥� - they will not give you any financial information.
You can only ask for this information if you and your partner either live together, or separated within the tax year you want information for.
Write to HMRC
You need to tell HMRC the tax year you鈥檙e asking about, as well as your:
- name, address, date of birth and National Insurance number
- Unique Taxpayer Reference, if you have one
- 鈥榓djusted net income鈥� - use the Child Benefit tax calculator to work this out
- partner or ex-partner鈥檚 name
If you can, include your partner or ex-partner鈥檚:
- address
- date of birth
- National Insurance number, if you know it
- Unique Taxpayer Reference, if they have one
Send your letter to:
Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS