High Income Child Benefit Charge calculator
If you or your partner earns over £60,000 and either claims Child Benefit, you owe HMRC a tax charge. This calculator works it out for the 2024-25 tax year.
Your details
Salary plus any other income (rental, dividends, side income)
Workplace + personal pension contributions made this tax year
The amount you actually paid - we gross up to basic rate
Your charge
Adjusted Net Income£70,000
Child Benefit (tax year)£2,213
Charge rate50%
HICBC owed£1,106
You owe HMRC
You must declare £1,106 on a Self Assessment tax return for 2024-25. Deadline: 31 January 2026.
Why ANI matters
Pension and Gift Aid reduce your Adjusted Net Income. Push ANI under £60k and the charge disappears entirely.
Filing deadline
Self Assessment for 2024-25 must be filed online by 31 January 2026. Late filing is a £100 penalty even if you owe nothing.
Stop the charge
Your partner can opt out of receiving Child Benefit (but still register, to keep NI credits). Then there is no charge to pay.
Need to file Self Assessment?
TaxMTD files SA100 with HICBC and pension relief built-in. From £4.99/month.