UK Child Benefit High Income Charge (HICC) Calculator
Estimate the UK High Income Child Benefit Charge (HICC) you may owe based on your adjusted net income and the child benefit received. Uses GOV.UK / HMRC rules for the 2024-25 tax year onwards: 1% charge for every complete £200 of adjusted net income over £60,000 (rounded down), up to 100% at £80,000.
- Page updated:
- Jul 15, 2026
- Tool version:
- v1.2.0
- Sources/parameters verified:
- Jul 15, 2026
Overview
This calculator estimates the High Income Child Benefit Charge (HICC) you may owe if you or your partner receive Child Benefit and your adjusted net income exceeds £60,000 in a tax year (the threshold that applies from the 2024-25 tax year onwards).
The HICC is calculated following GOV.UK / HMRC rules: you pay back 1% of the Child Benefit for every complete £200 of adjusted net income above £60,000, up to 100% at £80,000.
Results
High Income Child Benefit Charge (estimate)
£0.00
Effective charge rate (%)
0.00%
How to read the result
- What it means
- The displayed value is an estimate based on your inputs. It represents the calculated scenario under current assumptions, not a guaranteed amount.
- Next step
- Use the result as a starting point. Adjust parameters to compare scenarios and validate with a professional when needed.
- Calculation limits
- The model uses simplified formulas and cannot account for all variables in your specific case (local regulations, personal conditions, temporal changes).
Methodology
Formula used (HMRC / GOV.UK rules, 2024-25 tax year onwards):
- Calculate excess = max(0, adjusted_net_income - £60,000).
- Calculate the charge percentage = min(100, excess ÷ £200), rounded down to a whole number. HMRC counts each complete £200 above the threshold as 1% (e.g. £67,600 income → £7,600 ÷ 200 = 38%).
- HICC = child_benefit_amount × (percentage ÷ 100).
Notes:
- If adjusted net income is £60,000 or less there is no charge.
- At £80,000 and above the effective charge is 100% (the charge equals the total Child Benefit received).
- 'Adjusted net income' is a tax term — see GOV.UK guidance for what to include (salary, pensions, dividends, and certain tax reliefs).
Glossary+−
- High Income Child Benefit Charge (HICC)
A tax charge applied when an individual's adjusted net income exceeds £60,000 and they (or their partner) receive Child Benefit. The charge reduces Child Benefit by 1% for every complete £200 of income over £60,000, up to 100% at £80,000 (thresholds effective from the 2024-25 tax year).
- Adjusted net income
Taxable income after certain reliefs and deductions. It is used to determine eligibility for some tax charges and allowances, including HICC.
- Child Benefit
A UK payment made to parents or guardians responsible for children. The amount depends on the number of eligible children and is paid by HMRC.
Key takeaways
This calculator follows GOV.UK / HMRC rules to estimate the High Income Child Benefit Charge.
It is intended for estimation only. Use the official GOV.UK / HMRC guidance and, where appropriate, consult a tax adviser for definitive tax handling and reporting.
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Tax & Freelance (UK/US/CA)Worked examples
Example 1 — No charge
Adjusted net income £59,000; Child Benefit £1,800
Interpretation
Income below £60,000 — no HICC payable.
Example 2 — Partial charge
Adjusted net income £67,600; Child Benefit £1,800
Interpretation
£7,600 over the £60,000 threshold ÷ £200 = 38% charge; you would repay 38% of the Child Benefit received (matches the GOV.UK worked example).
Example 3 — Full charge
Adjusted net income £82,000; Child Benefit £2,400
Interpretation
Income at or above £80,000 => 100% charge; the HICC equals the total Child Benefit paid.
Frequently asked questions
What is 'adjusted net income'?
Adjusted net income is your taxable income after certain tax reliefs and allowances. It includes earnings, pensions, dividends and other income. See GOV.UK guidance for a full list of inclusions and exclusions.
When do I pay the High Income Child Benefit Charge?
If your adjusted net income is over £60,000 in the tax year (the threshold from 2024-25 onwards), you (or your partner) may have to pay the HICC. You normally pay it through your Self Assessment tax return, or HMRC adjusts your tax code in some cases.
Does the charge apply to both parents?
The charge applies based on the person whose adjusted net income exceeds the threshold. If either partner has adjusted net income over £60,000, the charge may apply to the person who receives Child Benefit or to the partner depending on who is liable to pay the HICC.
How is the percentage worked out?
You are charged 1% of the Child Benefit for every complete £200 of adjusted net income above £60,000, and the percentage is rounded down to a whole number. For example, £7,600 over the threshold ÷ £200 = 38%. At £80,000 and above the charge reaches 100%.
Where can I find official guidance?
Official guidance and worked examples are available on GOV.UK and HMRC pages linked below. Use those pages to verify how to calculate adjusted net income and how to report or pay the charge.
Sources & references
- GOV.UK — High Income Child Benefit Charge: https://www.gov.uk/child-benefit-tax-charge
- GOV.UK — Child Benefit tax calculator: https://www.gov.uk/child-benefit-tax-calculator
- Income Tax (Earnings and Pensions) Act 2003, s.681C (legislation.gov.uk): https://www.legislation.gov.uk/ukpga/2003/1/section/681C
Quality & oversight
- Author
- Ugo Candido, MBA
- Maintained by
- Ugo Candido, MBA
- Page updated
- Jul 15, 2026
- Page reviewed
- Jul 15, 2026
- Review type
- Technical & editorial review
- Reviewer
- Ugo Candido, MBA
- Sources/parameters verified
- Jul 15, 2026
- Source effective date
- Apr 6, 2024
- Tool version
- v1.2.0
- What's new in this version
- v1.2.0 — 2026-07-15 — Updated to the High Income Child Benefit Charge regime effective 6 April 2024: threshold raised to £60,000; charge of 1% per complete £200 of adjusted net income above the threshold, with the percentage rounded down to a whole number; full 100% charge at £80,000. Output now renders in GBP (£). Sources set to the canonical GOV.UK pages (child-benefit-tax-charge, child-benefit-tax-calculator) and the statutory basis ITEPA 2003 s.681C. This correction changes calculated results for the affected income range while preserving the input/output contract (same two inputs and two outputs).