Earn over £60,000 and HMRC starts taking your child benefit back — 1% for every £200, all of it gone at £80,000. See your charge, the marginal rate nobody warned you about, and the pension move that keeps the benefit.
Your income
Your household
Your position
—
Who pays the charge — the higher earner, whoever claims
The taper — assessed on the higher earner's adjusted net income
£0£30k£60k£80k£120k
Full benefit kept Taper (£60,000–£80,000) Fully clawed back
Your child benefit position this year
Your escape route
Keeping the benefit usually costs less than losing it
A pension contribution that clears the charge attracts higher-rate tax relief and hands back the benefit on top. Compare pension providers, or speak to a regulated adviser if your income is variable or close to a threshold.
The High Income Child Benefit Charge claws back 1% of your child benefit for every £200 of adjusted net income above £60,000. At £70,000 that is 50% of the benefit; at £80,000 or above it is all of it. The percentage is worked out on whole £200 steps, so £60,199 means no charge and £60,200 means 1%. The charge is paid by the higher earner through Self Assessment or, since 2025, through their PAYE tax code.
Who pays it — me or my partner?
Always the higher earner, no matter who actually claims the benefit. It is judged on each partner's individual adjusted net income, not the household total — so a couple each earning £59,000 (£118,000 together) pays nothing, while a single earner on £81,000 loses the lot. If both of you are over £60,000, only the higher earner pays the charge.
How does a pension contribution fix it?
The charge is based on adjusted net income — your income minus gross pension contributions and Gift Aid. Contributions bring your ANI down, and every £200 of reduction hands back 1% of the benefit. Bring ANI to £60,000 and the charge disappears entirely. Because the contribution also attracts income tax relief at your marginal rate, the combined effect means the real cost is often less than half the headline amount.
Losing all of it — should I stop claiming?
You can opt out of the payments to avoid the charge, but it is almost always better to keep the claim open and simply stop payments (or pay the charge). The claim gives the at-home parent National Insurance credits towards the state pension and registers the child for a National Insurance number automatically at 16. Cancelling the claim entirely can quietly cost pension entitlement later.
Not financial advice. An educational estimate applying published HMRC rules for the 2026/27 tax year. Child benefit rates from 6 April 2026: £27.05/week for the eldest or only child, £17.90/week for each additional child; the charge applies to adjusted net income between £60,000 and £80,000. Child benefit is UK-wide. Figures are estimates, rounded, and may not reflect your full circumstances. Check gov.uk/child-benefit-tax-charge or speak to a qualified, FCA-regulated adviser before acting.