Answers · UK 2025/26

How does the High Income Child Benefit Charge work when both partners earn?

The High Income Child Benefit Charge is based on the higher earner's adjusted net income, not the household total. The charge applies between GBP 60,000 and GBP 80,000, clawing back 1% of Child Benefit for every GBP 200 over GBP 60,000. So a couple each earning GBP 55,000 pays nothing, while one partner on GBP 70,000 pays a charge.

Last updated: 10 June 2026Last reviewed: 10 June 2026How we verify

Full answer

The High Income Child Benefit Charge (HICBC) is assessed on individual income, which often surprises couples. Only the partner with the higher adjusted net income is tested, and the charge bites between GBP 60,000 and GBP 80,000. For every GBP 200 of adjusted net income above GBP 60,000, you repay 1% of the Child Benefit received; at GBP 80,000 or above the charge equals 100% of the benefit. Worked example: a couple where both partners earn GBP 55,000 each have a combined income of GBP 110,000, yet neither is individually over GBP 60,000, so there is no charge and they keep the full Child Benefit. By contrast, a single-earner household where one partner earns GBP 70,000 and the other does not work faces a charge. At GBP 70,000 the income is GBP 10,000 over the GBP 60,000 floor, which is 50 lots of GBP 200, so 50% of the Child Benefit is clawed back through Self Assessment. This means two families with very different total incomes can be treated quite differently. The higher earner pays the charge through a Self Assessment tax return. You can reduce your adjusted net income, and therefore the charge, by making pension contributions or Gift Aid donations, since these lower the figure HICBC is measured against. Some families still choose to receive Child Benefit even when fully clawed back, because claiming protects National Insurance credits towards the State Pension. Use the Child Benefit calculator to estimate your charge, and file through GOV.UK.