Child Benefit and the High Income Charge in 2026/27: what to claim and how to pay it

Child Benefit is worth over £1,400 a year for one child, but if either parent earns above £60,000 some or all of it is clawed back through the High Income Child Benefit Charge. This guide explains the 2026/27 rates, how the charge is calculated, the new option to pay it through your tax code, and why you should still claim even if the charge would wipe out the payment. Information only, not personal advice.

The 2026/27 rates

A family with two children receives £2,337.40 a year. It is paid every four weeks, usually into a bank account, and is not means-tested at the point of claim.

How the High Income Child Benefit Charge works

The charge applies if you or your partner has adjusted net income above £60,000. Adjusted net income is your total taxable income minus pension contributions made from your gross pay and Gift Aid donations grossed up.

For every £200 of income above £60,000, the charge takes back 1% of the Child Benefit received. At £80,000 the charge equals 100% of the benefit.

Two points catch people out. First, it is the higher earner's individual income that counts. Two parents each earning £59,000 pay no charge; one parent earning £81,000 with a partner who earns nothing pays the full charge. Second, the charge falls on the higher earner even if the other partner receives the payments.

Pension contributions reduce adjusted net income. A parent on £66,000 who pays £6,000 into a pension brings their figure to £60,000 and removes the charge entirely, on top of the tax relief on the contribution.

Paying through PAYE instead of self-assessment

Until recently, anyone liable for the charge had to register for self-assessment and file a return, even if they had no other reason to. HMRC now lets employed parents pay the charge through their PAYE tax code instead. You report your expected Child Benefit and income through your HMRC online account or the HMRC app, and HMRC adjusts your code so the charge is collected from your salary across the year.

If you already file a self-assessment return for other reasons, you continue to report it there. If your income is close to the threshold and varies, keep records, because the final figure is based on the full tax year.

Claim even if you would get nothing

If the charge would wipe out the payment, you can still claim Child Benefit and tick the box to opt out of receiving payments. This matters because a Child Benefit claim gives the claimant National Insurance credits for each year until the child turns 12. Those credits count towards the 35 qualifying years needed for the full new State Pension, currently £241.30 a week.

A parent who stays at home or works part-time without a claim in their name can lose years of State Pension entitlement. Make sure the claim is in the name of the parent who is not paying National Insurance through work.

Opting back in

If your income falls, for example after a job change, parental leave or a pension contribution increase, you can restart payments. Log in to your HMRC online account or the app and ask for payments to resume. Payments can be backdated by up to three months. Do the same review if the higher earner's income is going to drop below £80,000, because a partial payment is still worth having after the charge.

What to do next

• Check both partners' adjusted net income against £60,000 for 2026/27.
• If you are liable, choose PAYE or self-assessment and tell HMRC.
• If you have never claimed because of the charge, claim now at the zero rate to protect NI credits.
• Consider whether pension contributions would take you under the threshold.
• Full rules are on gov.uk.