{"id":276,"date":"2026-11-03T11:03:29","date_gmt":"2026-11-03T11:03:29","guid":{"rendered":"https:\/\/ashfield-accountancy.co.uk\/?p=276"},"modified":"2026-11-03T11:03:29","modified_gmt":"2026-11-03T11:03:29","slug":"paying-the-2025-26-child-benefit-tax-charge","status":"publish","type":"post","link":"https:\/\/ashfield-accountancy.co.uk\/?p=276","title":{"rendered":"Paying the 2025-26 Child Benefit tax charge"},"content":{"rendered":"<div>\n<p>Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it through PAYE rather than completing a self-assessment tax return solely to report the charge.<\/p>\n<p>The HICBC applies where an individual or their partner receives Child Benefit and the individual&#8217;s adjusted net income exceeds \u00a360,000. The amount payable increases with income, reaching the full amount of Child Benefit when adjusted net income reaches \u00a380,000.<\/p>\n<p>The charge can also apply where another person claims Child Benefit for a child living with you and contributes at least an equal amount towards the child&#8217;s upkeep, regardless of whether the child is your own.<\/p>\n<p>The charge can be paid through self-assessment or PAYE, depending on the taxpayer&#8217;s circumstances. HMRC allows eligible taxpayers to pay through PAYE by adjusting their tax code. Taxpayers can register using HMRC&#8217;s online service. Once registered, HMRC will adjust the tax code and notify the taxpayer and their employer or pension provider, where relevant. For the 2025-26 tax year, this must be done before 31 January 2027.<\/p>\n<p>Those who have previously submitted self-assessment returns solely to pay the HICBC can also switch to PAYE. They will need to contact HMRC by telephone to leave self-assessment and register for PAYE payment.<\/p>\n<p>Anyone who must submit a tax return for another reason, such as self-employment income or taxable investment income, must continue to report and pay the HICBC through self-assessment.<\/p>\n<p>Choosing to pay the HICBC through PAYE can simplify tax reporting for eligible taxpayers, avoiding the need to file a self-assessment tax return solely because of the charge.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it through PAYE rather than completing a self-assessment tax return solely to report the charge. The HICBC applies where an individual or their partner receives Child Benefit and the individual&#8217;s adjusted net income exceeds \u00a360,000. The [&#8230;]\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-276","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=276"}],"version-history":[{"count":0,"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/276\/revisions"}],"wp:attachment":[{"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ashfield-accountancy.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}