Number of qualifying children in your household.
Highest earner in the household. Gross income minus pension contributions and gift aid.
Reg. 07380272 · England & Wales · Est. 2010
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No clawback applies at your income level.
Below £60,000
No clawback — keep 100%
£60,000 — £80,000
Partial clawback zone
Above £80,000
Full clawback — 100% charged back
Break-even income (full clawback)
£80,000
Above this income, 100% of Child Benefit is charged back via HICBC.
Everything you need to know about Child Benefit and the High Income Child Benefit Charge
What is the High Income Child Benefit Charge?
The High Income Child Benefit Charge (HICBC) is a tax charge that claws back Child Benefit when the highest earner in the household has an adjusted net income above £60,000. It was introduced in 2013 and the threshold was raised from £50,000 to £60,000 in April 2024. If your income exceeds this threshold, you must file a Self Assessment tax return to pay the charge.
How is HICBC calculated?
HICBC is calculated at 1% of the total Child Benefit received for every £200 of income above £60,000. This means the charge increases gradually — at £70,000, you'd lose 50% of your benefit, and at £80,000 or above, 100% is clawed back. The charge is assessed on the individual with the higher income, not the person claiming the benefit.
Should I still claim Child Benefit?
Yes — it is generally advisable to still claim Child Benefit even if HICBC claws it all back. Claiming ensures the parent at home (who is not working) receives National Insurance credits, which count towards their State Pension entitlement. You can opt out of receiving payments while still registering the claim to protect NI credits. This is particularly important for parents who take time out of work to care for children.
Whose income counts for HICBC?
HICBC is based on the individual adjusted net income of the highest earner in the household — not the combined household income. If one partner earns £70,000 and the other earns £0, HICBC applies. But if both partners earn £40,000 each (£80,000 combined), there is no HICBC at all because neither individual exceeds the £60,000 threshold.
What is adjusted net income?
Adjusted net income is your gross income minus certain tax reliefs. It includes salary, bonuses, rental income, savings interest, and dividends, but you can reduce it by making pension contributions (including salary sacrifice) and Gift Aid donations. For example, if you earn £65,000 but pay £6,000 into a pension via salary sacrifice, your adjusted net income could be £59,000 — below the HICBC threshold.
HMRC-Aligned: This calculator uses official HMRC rates and thresholds for the 2025/26 tax year (6 April 2025 – 5 April 2026). Results are indicative — for complex situations, consult a qualified accountant.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms