Answers · UK 2025/26
What is HICBC clawback UK?
The High Income Child Benefit Charge (HICBC) clawback removes some or all of your Child Benefit through self-assessment when either partner’s adjusted net income exceeds £60,000. It claws back 1% of the benefit for every £200 over £60,000 and removes it entirely at £80,000.
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HICBC mechanics for 2025/26: threshold £60,000 (raised from £50,000 in April 2024); taper rate 1% per £200 of income above; 100% clawback at £80,000. The charge is paid by the higher earner via self-assessment, even if the partner receives the Child Benefit. Worked example: two-child family, partner A earns £70,000, partner B £25,000. Annual benefit £2,251.60. Excess income £10,000 ÷ £200 = 50%. Clawback = 50% × £2,251.60 = £1,125.80 paid by partner A through their tax return. Above £80,000 income the clawback equals the whole benefit. Even when fully clawed back, it is usually still worth claiming Child Benefit to get NI credits (towards State Pension) and an automatic NI number for the child at 16. You can opt to ‘claim but not be paid’ to avoid the charge while preserving credits. Strategies to dodge or reduce HICBC: pension contributions (reduce adjusted net income), Gift Aid, salary sacrifice into childcare vouchers or EV, transferring income-producing assets to the lower-earning partner.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.