Child benefit tax charge calculator
Work out the High Income Child Benefit Charge for 2026 to 2027: the Child Benefit you get, how much you pay back over £60,000 and what you keep.
- Child Benefit charge
- £1,429
- 60% of your Child Benefit, on adjusted net income of £72,000
- Child Benefit received
- £2,382.35
- £44.95 a week for 53 weeks
- What you keep
- £953.35
- after the charge
Paying £12,000 more into a pension would bring adjusted net income down to £60,000 and clear the charge. By relief at source you’d pay £9,600 of it and the pension provider would add the rest.
Show how adjusted net income is worked out
| Income | £72,000 |
|---|---|
| Pension taken before tax | £0 |
| Pension by relief at source (£0 plus 25%) | £0 |
| Gift Aid (£0 plus 25%) | £0 |
| Adjusted net income | £72,000 |
Uses the 2026 to 2027 rules: Child Benefit of £27.05 a week for the eldest child and £17.90 for each other child, and a charge of 1% for every full £200 of adjusted net income over £60,000. As the law sets out, the Child Benefit is rounded down to the pound before the percentage is applied and the charge is rounded down too, so HMRC’s online calculator can show £1 more near the top of the taper. The year has 53 Child Benefit weeks because 6 April 2026 and 5 April 2027 are both Mondays. Only the partner with the higher adjusted net income pays. It leaves out losses, trading allowances and other deductions, and a partner who changes during the year.
How the charge works
If you or your partner get Child Benefit and either of you has adjusted net income over £60,000, the one with the higher income pays some of it back. The charge is 1% of the Child Benefit for every full £200 over £60,000, so at £80,000 it’s all of it.
In 2026 to 2027 Child Benefit is £27.05 a week for the eldest child and £17.90 for each other child. This tax year has 53 Child Benefit weeks, because it starts and ends on a Monday, so two children claimed all year bring in £2,382.35. With adjusted net income of £72,000 the charge is 60% of that, £1,429, and you keep £953.35. The law rounds the Child Benefit down to the pound before applying the percentage, so HMRC’s online calculator can show £1 more near the top of the taper.
Bringing adjusted net income down
Adjusted net income is your total taxable income less certain deductions. Pension contributions taken before tax, by salary sacrifice or net pay, already reduce it. For a relief at source pension or Gift Aid, take off what you paid plus 25%, so each £80 you pay counts as £100. In the example, £12,000 more into a pension brings adjusted net income down to £60,000 and clears the charge. By relief at source you’d pay £9,600 of it.
Paying it or opting out
You can pay the charge through Self Assessment, or through your tax code if you’re employed and don’t need to send a tax return for another reason. You can also choose not to get the payments. You’d still get National Insurance credits, which count towards your State Pension.
Sources
- High Income Child Benefit Charge, GOV.UK
- Child Benefit tax calculator, HMRC
- Child Benefit and Guardian’s Allowance rates, HMRC
- Adjusted net income, HMRC
- Income Tax (Earnings and Pensions) Act 2003, section 681C and section 681H, legislation.gov.uk