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Introduction to this document

Flow chart - high income child benefit charge

If you or someone you live with is receiving child benefit and your or their income exceeds the limit set by the government, one of you will be required to pay extra tax. The tax charge can apply in other circumstances where someone not living with you receives child benefit for a child that lives with you. Every year thousands of people fall foul of HMRC and face a penalty for non-declaration.

Flow chart

The Flow Chart - High Income Child Benefit Charge will help you decide if you or your partner are liable to the high income child benefit charge (HICBC).

Definitions for the flow chart:

  • Partner - for the purpose of the HICBC those who are:
    • married, or living together as if they were married; or
    • civil partners, or living together as if they were civil partners.