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High Income Child Benefit Charge

High Income Child Benefit Charge

You may be liable to this new tax charge if you, or your partner, have an individual income of more than £50,000 and one of you gets Child Benefit or contributions towards the upkeep of a child.

If you are liable and have received a Child Benefit payment since 7 January then you must register for Self Assessment by 5 October 2013 to pay the charge.

 

More info on the HMRC website