High Income Child Benefit Charge Calculator 2026/27
Work out how much of your Child Benefit you keep once the HICBC is applied between £60,000 and £80,000.
Last updated: May 2026 · 2026/27 rates
Your details
Total income minus pension contributions, gift-aid donations and trading losses — see HMRC's definition.
Eldest at £27.05/week + each additional at £17.9/week.
Net Child Benefit kept after HICBC
£1,169/year
Partial HICBC: 50% of the benefit clawed back.
Calculation
Annual benefit = (£27.05 + 1 × £17.9) × 52 = £2,337.40
Income over £60,000 = £10,000
Charge % = 1% per £200 = 50% (capped at 100%)
HICBC = £2,337.40 × 50% = £1,168.70
Net benefit kept = £1,168.70
Understanding HICBC
Yes — even if your household income is £80,000+, you should usually still claim Child Benefit and either:
- Tick the box to receive the payments and pay the HICBC via Self Assessment, or
- Tick the box not to receive payments, but stay registered.
Why? Because claiming Child Benefit (paid or not) gives the non-working partner National Insurance credits towards the State Pension until each child turns 12. Skipping the claim entirely can cost tens of thousands in lost State Pension over a lifetime.
Adjusted net income is your total taxable income minus certain deductions. HMRC's formula:
- Start with total taxable income (employment, self-employment, rental, dividends, savings, etc.).
- Subtract gross pension contributions (relief-at-source) and gross gift-aid donations.
- Subtract qualifying trading losses.
This is the figure HMRC compares against £60,000 and £80,000. A typical higher earner with £70k salary and £5k of pension contributions has adjusted net income of £65k, so loses 25% of their Child Benefit — not 50%.
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