← Calculators/Tax year 2026/27·Last reviewed
High income child benefit charge calculator
Your High Income Child Benefit Charge from your adjusted net income and the number of children — plus the Child Benefit you keep, and where it disappears.
Free, no sign-up. Runs the same engine and the same versioned tax-year config the signed-in suite uses — nothing leaves your browser. How we verify the numbers.
The charge is assessed on whichever partner has the higher adjusted net income.
High Income Child Benefit Charge
£855.00
38% of your Child Benefit clawed back
- Annual Child Benefit
- £2,251.60
- Charge (collected via self-assessment)
- £855.00
- Child Benefit you keep
- £1,396.60
- Charge starts at
- £60,000.00
- Full clawback at
- £80,000.00
A pension contribution that brings your adjusted net income below £80,000.00 reduces the charge, and below £60,000.00 removes it entirely — see the tax trap calculator.
For planning and illustration purposes only · Verify all inputs against source documents · This tool does not constitute financial or tax advice.
— In short
The High Income Child Benefit Charge claws back Child Benefit once the higher-earning partner’s adjusted net income passes £60,000. The charge is 1% of the Child Benefit for every £200 of income over £60,000, so it reaches 100% at £80,000 — above £80,000 the whole award is clawed back. It is collected through self-assessment.
— How it's calculated
How the charge is worked out
Take the higher partner’s adjusted net income. For every full £200 above £60,000, the charge is 1% of the year’s Child Benefit (rounded down to a whole percentage), capped at 100% once income reaches £80,000. The Child Benefit award itself is rounded down to whole pounds before the percentage is applied, matching the self-assessment computation.
ITEPA 2003 s.681B–681H · gov.uk/child-benefit-tax-charge
How a pension contribution reduces it
The charge is assessed on adjusted net income, which a gross pension contribution reduces £1 for £1. Bringing adjusted net income below £80,000 reduces the charge; below £60,000 removes it entirely. The Tax Trap calculator solves for the contribution that gets you there and prices its net cost.
ITA 2007 s.58 (adjusted net income) · FA 2004 s.188–192 (pension relief)
— Worked example
- Annual Child Benefit (2 children)
- £2,251.6
- Income over the £60,000 lower limit
- £7,600
- Charge percentage (£7,600 ÷ £200)
- 38%
- High Income Child Benefit Charge
- £855
- Child Benefit you keep
- £1,396.6
Computed live by the same engine the tool above runs. The charge is 1% of your Child Benefit for every £200 of adjusted net income over £60,000, reaching 100% at £80,000.
— Frequently asked questions
At what income does the High Income Child Benefit Charge start?
It starts when the higher-earning partner’s adjusted net income passes £60,000. Between £60,000 and £80,000 the charge is 1% of the Child Benefit for every £200 of income over £60,000. At £80,000 or above the charge equals 100% of the Child Benefit.
How much is the charge between £60,000 and £80,000?
For every £200 of adjusted net income over £60,000, 1% of the year’s Child Benefit is clawed back (rounded down to a whole percentage). At £70,000, for example, the charge is 50% of the Child Benefit.
Can a pension contribution remove the charge?
Yes. A gross pension contribution reduces adjusted net income £1 for £1. Bringing it below £80,000 reduces the charge and below £60,000 removes it entirely — the Tax Trap calculator solves for the contribution needed and shows its net cost.
Whose income counts for the charge?
The charge is assessed on the partner with the higher adjusted net income, regardless of who claims the Child Benefit. Only one charge applies per household.
— When you're ready
With a free account, the same engine runs inside the workbench:
- save the calc to a client file, with the audit trail and sign-off workflow
- export the branded compliance annex PDF — full working, legislative references, config version
- multi-gain, multi-scheme and prior-year history the single-screen tools don't take
- upload statements and certificates — the figures are extracted for your review
Free plan: 3 calcs / month · no card required · cancel any time. Unlimited on Pro and Firm.
— Related
For planning and illustration purposes only · Verify all inputs against source documents · This tool does not constitute financial or tax advice.