Do I have to pay back Child Benefit if I earn over £60,000?

For people whose income, or whose partner's income, is over £60,000 and who get Child Benefit.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

Official figures may have changed. Check the source.

If you or your partner's income is over £60,000, you pay back 1% of your Child Benefit for every £200 over. At £80,000 or more, you pay it all back.

The higher earner pays the charge.
Income means 'adjusted net income', after things like pension contributions and Gift Aid.
You can opt out of payments but keep National Insurance credits.

Key facts

Starts at £60,000
1% per £200 over
All repaid at £80,000

How the charge works in 2026/27

The charge is a tax that claws back some or all of your Child Benefit when your income is high. For 2026/27, Child Benefit is:

Child	Per week	Per year
Eldest or only child	£27.05	£1,406.60
Each other child	£17.90	£930.80

The charge starts when the higher earner's adjusted net income goes over £60,000. You pay back 1% for every £200 over. At £80,000 or more, you pay back the lot.

Worked examples (2026/27)

Higher earner's income	Children	Child Benefit a year	Charge	You keep
£58,000	1	£1,406.60	£0	£1,406.60
£70,000	1	£1,406.60	50%, £703.30	£703.30
£66,000	2	£2,337.40	30%, £701.22	£1,636.18
£85,000	2	£2,337.40	100%, £2,337.40	£0

At £70,000, income is £10,000 over £60,000. £10,000 divided by £200 is 50, so the charge is 50%.

What counts as income

The test uses "adjusted net income". This is your total taxable income, including savings interest and dividends, before your Personal Allowance. Some things reduce it, such as pension contributions and Gift Aid donations. Paying more into a pension can bring your income below £60,000 and reduce the charge.

Who pays

If both you and your partner are over £60,000, the person with the higher income pays. A partner means someone you are married to, in a civil partnership with, or living with as if you were.

How to pay

Route	Who can use it	Deadline
PAYE (through your tax code)	People who do not need a tax return for other reasons	Sign up by 31 January after the tax year
Self Assessment	Everyone else, or if the PAYE deadline has passed	Register by 5 October after the tax year

For the 2025/26 tax year, the Self Assessment registration deadline was 5 October 2026. For the 2026/27 tax year it is 5 October 2027. If you miss the 31 January 2027 PAYE cut-off for 2025/26, you must use Self Assessment. You may get a penalty if you need to pay through Self Assessment but do not register or do not declare your Child Benefit.

With PAYE, HMRC sends your new tax code to you and your employer (or pension provider). You sign in with a Government Gateway account.

Opting out of payments

You can ask HMRC to stop paying Child Benefit so there is nothing to pay back. Keep your claim in place, though. You still get National Insurance credits towards your State Pension, and your child gets a National Insurance number automatically. You must still pay any charge for years when you did get payments.

Related guides

Where this comes from

HMRC: High Income Child Benefit Charge
HMRC: Your circumstances
HMRC: Pay the charge through PAYE and through Self Assessment
HMRC: Stop your Child Benefit
HMRC: Child Benefit rate increase from 6 April 2026

Get it done

This takes you to the official service, which is free to use.

Use the calculator

Common questions

Who pays the High Income Child Benefit Charge if we both earn over £60,000?

Whoever has the higher income is responsible for paying the charge.

Do pension contributions reduce the High Income Child Benefit Charge?

They can, because adjusted net income is worked out after certain tax reliefs such as pension contributions and Gift Aid.

Can I pay the High Income Child Benefit Charge through my tax code?

Yes, you can pay through PAYE if you do not need to send a tax return for another reason and you sign up by 31 January after the tax year.

Should I stop Child Benefit if I earn over £80,000?

You can opt out of payments but stay registered, so you still get National Insurance credits towards your State Pension and your child gets a National Insurance number automatically.

Official sources

1.High Income Child Benefit Chargewww.gov.uk/child-benefit-tax-charge
2.High Income Child Benefit Charge: pay through PAYEwww.gov.uk/child-benefit-tax-charge/pay-tax-charge-paye
3.High Income Child Benefit Charge: stop your Child Benefitwww.gov.uk/child-benefit-tax-charge/stop-child-benefit

Checked against GOV.UK on 6 October 2026

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