Do I need to do a self-assessment tax return for Child Benefit?

You need to complete a self-assessment tax return if you or your partner earn over £60,000 and either of you receives Child Benefit. The High Income Child Benefit Charge (HICBC) is collected through self-assessment. If neither partner earns over £60,000, you don't need to file a return just because of Child Benefit.

What is the High Income Child Benefit Charge?

The HICBC is a tax charge that claws back Child Benefit when the higher-earning partner earns between £60,000 and £80,000. You lose 1% of your Child Benefit for every £200 earned above £60,000. At £80,000+, the charge equals 100% of the Child Benefit received. It's paid through self-assessment by the higher-earning partner.

How do I register for self-assessment for Child Benefit?

Register for self-assessment through gov.uk by 5 October following the tax year you need to file for. You'll receive a Unique Taxpayer Reference (UTR). Complete your return online by 31 January following the end of the tax year. For example, for the 2025-26 tax year, register by 5 October 2026 and file by 31 January 2027.

Is it worth claiming Child Benefit if I earn over £60,000?

Often yes. Even if you lose all the Child Benefit through the HICBC, claiming Child Benefit gives the non-working or lower-earning parent National Insurance credits towards their State Pension. You can claim and opt out of receiving payments, still getting the NI credits without the tax charge.

Benefits & Support

Child Benefit and Self-Assessment — Do You Need to File a Tax Return?

When you need to complete a self-assessment tax return because of Child Benefit in 2026. Covers the High Income Child Benefit Charge, income thresholds, how to register, and deadlines.

By PocketWise · 8 April 2026 · 3 min read

Benefits information is based on current DWP and HMRC rules. Entitlements depend on your personal circumstances. For free personalised help, contact Citizens Advice or call the Universal Credit helpline on 0800 328 5644.

If you or your partner earns over £60,000, claiming Child Benefit triggers self-assessment obligations. Here’s exactly what you need to do.

When Self-Assessment Is Required

Your Income	Self-Assessment Needed?	HICBC Charge
Both partners under £60,000	No (for Child Benefit reasons)	None
Higher earner £60,000–£80,000	Yes	Partial — 1% per £200 over £60,000
Higher earner over £80,000	Yes	Full — 100% of Child Benefit
Opted out of receiving payments	No	No charge (but claim for NI credits)

The High Income Child Benefit Charge

How It Works

The HICBC is charged on the partner who earns more, regardless of who claims Child Benefit.

Calculation

The charge is:

1% of your total Child Benefit for every £200 of adjusted net income above £60,000
At £80,000, the charge equals 100% of your Child Benefit

Example

Detail	Amount
Your adjusted net income	£70,000
Amount over £60,000	£10,000
Number of £200 portions	50
Percentage of Child Benefit charged	50%
Child Benefit received (2 children)	£2,212/year
HICBC charge	£1,106
Net Child Benefit kept	£1,106

Adjusted Net Income

The income figure used is your adjusted net income, which is:

Gross salary
Plus benefits in kind (company car, private health insurance)
Plus other taxable income (rental income, dividends)
Minus pension contributions (including employer contributions via salary sacrifice)
Minus Gift Aid donations (grossed up)
Minus trading losses

Key strategy: Making pension contributions can reduce your adjusted net income below £60,000, eliminating the HICBC entirely.

Registering for Self-Assessment

If You’re Not Already Registered

Go to gov.uk/register-for-self-assessment
Register as an individual (not self-employed)
State the reason: “High Income Child Benefit Charge”
You’ll receive a Unique Taxpayer Reference (UTR) within 10 working days
Set up your Government Gateway account to file online

Key Deadlines

Deadline	What
5 October	Register for self-assessment (following the tax year)
31 October	Paper return deadline (if you still file on paper)
31 January	Online return deadline + payment deadline
31 July	Second payment on account (if applicable)

What to Report on Your Return

Your total income from all sources
The amount of Child Benefit received during the tax year
The HICBC is calculated automatically when you enter these figures

The NI Credits Strategy

Even if you lose all Child Benefit through the HICBC, there’s a strong reason to claim:

National Insurance credits are awarded to the Child Benefit claimant for each qualifying child under 12. These credits count towards your State Pension.

How to Get NI Credits Without the Tax Charge

Claim Child Benefit — Fill in the CH2 form
Opt out of payments — Tick the box to not receive the money
No HICBC applies — Because no payments are received
NI credits still apply — The claimant still gets credited NI years

This is particularly important if the lower-earning partner (often the one staying at home with children) doesn’t have enough NI contributions for a full State Pension.

Penalties for Not Registering

If you should be paying the HICBC but haven’t registered for self-assessment:

Consequence	Detail
Late registration penalty	Up to £100
Late filing penalty	£100 initially, increasing over time
Late payment surcharges	5% of tax owed at 30 days, 6 months, and 12 months
Interest	Charged on all late payments
HMRC can go back	Up to 20 years for deliberate non-disclosure

HMRC actively identifies people who should be paying the HICBC by cross-referencing Child Benefit records with PAYE income data.

Reducing Your HICBC

Pension Contributions

The most effective strategy. Salary sacrifice pension contributions reduce your adjusted net income:

Example: Income of £70,000, contribute £10,000 to pension via salary sacrifice → adjusted net income drops to £60,000 → HICBC eliminated entirely.

Gift Aid Donations

Gift Aid contributions are deducted from adjusted net income at the grossed-up amount.

Trading Losses

If you have self-employment losses, these reduce adjusted net income.