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House of Commons Library briefing released regarding the High Income Child Benefit Charge

The High Income Child Benefit Charge ('HICBC'), introduced in 2013, is a system by which Child Benefit can be 'clawed back' by the government from families where the highest earner has an income in excess of £50,000. In families where the highest earner has an income of over £60,000, the Child Benefit can be withdrawn completely.

On 19 January 2022 the House of Commons Library published a briefing report into the HICBC, which covers 'Failure to notify' penalties and recent case law relating to backdated assessments amongst many other topics.

For the briefing report, click here.

Julia Queen, Barrister, Coram Chambers

19.01.2022