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New House of Commons Research Briefing into High Income Child Benefit Charge

On 27 June 2022 the House of Commons Library published a Research Briefing into the High Income Child Benefit Charge ('HICBC'). The Charge provides for child benefit to be 'clawed back' through the tax system from families in which the highest earner has an income in excess of £50,000.

The HICBC is collected through self-assessment. This means individuals who are liable to pay the charge are required to file an annual tax return if they do not already do so.

To avoid this charge, qualifying individuals can opt not to receive their child benefit payment.

For the Research Briefing explaining more about the charge, its background and recent debate as to whether the HICBC should be reformed, click here.

Julia Queen, Barrister, Coram Chambers

02.07.2022