How the tax charge works

You and your partner both have an individual income of less than £60,000

You will not need to pay the tax charge unless your income or your partner's income goes over £60,000 in any year in the future

The person with the highest income has income between £60,000 and £80,000

The Child Benefit you or your partner get will be more than the tax charge. The person with the higher income must notify HMRC and pay the tax charge each year by registering for Self Assessment. Or you can decide not to get Child Benefit Payments

The person with the highest income has income of more than £80,000

The Child Benefit you or your partner get will be the same as the tax charge. You can decide not to get the Child Benefit payments. Or the person with the higher income must notify HMRC and pay the tax charge each year by registering for Self Assessment

You should fill in and send us this form even if you decide not to get Child Benefit payments. If you do not want to get Child Benefit payments, answer 'no' to question 62