By UK Tax Drag · Reviewed 3 October 2026

Family inputs

Your adjusted net income

Partner adjusted net income

Number of children on the claim

Weeks of Child Benefit paid this tax year

Known annual Child Benefit received (optional override) Leave at 0 to use the standard 2026/27 weekly rates. Enter the exact annual amount if your claim started, stopped, or changed mid-year.

Optional note

Estimated Child Benefit kept after HICBC

£0 Annual Child Benefit received: £0

High Income Child Benefit Charge£0

Charge rate on Child Benefit0%

Higher adjusted net income used£0

Gross ANI reduction needed to remove charge£0

Liable personYou

Distance to full clawback£0 below the full-clawback point

Next useful stepCheck the higher earner's ANI

What this means

The charge is worked out using the higher partner's adjusted net income, not household income added together. Pension contributions and Gift Aid can lower ANI if you are close to the threshold.

Charge zone Below the clawback zone

The higher ANI is still at or below £60,000 on the inputs used here.

Gross ANI move No reduction needed

At these inputs the household keeps the full Child Benefit received.

Open next Adjusted net income calculator

Use the ANI page to test pension top-ups or Gift Aid before the tax year ends.

Check ANI first

Rules checked on 3 October 2026 against GOV.UK: High Income Child Benefit Charge (£60,000 to £80,000; 1% for every £200), GOV.UK: Child Benefit rates (£27.05 and £17.90 a week), Income Tax (Earnings and Pensions) Act 2003, section 681C (the percentage and the charge are rounded down) and HMRC: adjusted net income.

Worked examples

See it on real numbers

Three High Income Child Benefit Charge scenarios at 2026/27 Child Benefit rates, showing how the £60,000 to £80,000 taper works and how lowering adjusted net income changes it.

CASE 1

Single parent, £55,000 adjusted net income, 2 children

Single parent with adjusted net income of £55,000 who claims Child Benefit for two children.

Inputs

Your adjusted net income: £55,000
Children: 2
Weeks of Child Benefit: 52 (£2,337)

Result

No charge: adjusted net income is below £60,000, so all £2,337 of Child Benefit is kept.

Takeaway. A pay rise to £61,000, with no pension contributions to reduce it, would put adjusted net income £1,000 over the threshold: a charge of 5% of the Child Benefit (1% for every £200), which is £116 because the charge is rounded down to whole pounds. Salary sacrifice lowers pay itself, and grossed-up personal pension contributions and Gift Aid donations are deducted when working out adjusted net income.

CASE 2

Couple — higher earner on £72,000, 3 children

Married couple, higher earner on £72k salary, partner on £25k. Three children eligible for Child Benefit (£3,268/year). Higher earner gets the HICBC.

Inputs

Higher earner's adjusted net income: £72,000
Partner's adjusted net income: £25,000
Children: 3 (£3,268)

Result

HICBC: £12,000 above £60,000 is 60 steps of £200, so 60% of the Child Benefit is charged: £3,268 × 60% = £1,960 (rounded down). Net Child Benefit kept: £1,308.

Takeaway. Sacrificing £12,000 of salary into the pension takes adjusted net income to £60,000, so the charge falls to zero and all £3,268 of Child Benefit is kept. The £12,000 costs about £5,000 of take-home, because £4,800 of income tax (40%) and £240 of National Insurance (2%) are not paid on it and the £1,960 charge disappears.

CASE 3

High earner on £88,000, 1 child

Single earner on £88k, claims Child Benefit for one child (£1,407/year). Adjusted net income above £80k means full HICBC clawback.

Inputs

Your adjusted net income: £88,000
Children: 1 (£1,407)
No pension sacrifice

Result

Full HICBC clawback. Net CB retained: £0. Taking the payments gains nothing after the charge, but a Child Benefit claim still brings National Insurance credits (qualifying years for State Pension), and the claimant can opt out of the payments.

Takeaway. A parent registered for Child Benefit for a child under 12 gets National Insurance credits even after opting out of the payments, and no charge arises on payments that are not received. The credits count towards the State Pension, which matters most for a parent with low or no earnings.

Illustrative examples for education only, not personal advice. Figures are rounded and use 2026/27 rates.

▸ How we calculate this — High Income Child Benefit Charge (HICBC)

Method — 2026/27 tax year

Formula: If the higher earner's adjusted net income (ANI) is between £60,000 and £80,000, the charge is 1% of Child Benefit received × (ANI − 60,000) / 200. At £80,000+ the charge equals 100% of Child Benefit, effectively removing it.

Adjusted net income: taxable income − gift aid grossed up − gross personal pension contributions (so a salary-sacrifice or RAS pension contribution can pull you back below £60,000).

2026/27 Child Benefit weekly rates: £27.05 first child, £17.90 each additional child. Annual = weekly × 52.

Who pays: the partner whose adjusted net income is over £60,000 pays the charge; if both are over, the one with the higher income pays, even if the other partner claims the benefit. It can be paid through a PAYE tax code, or must be paid through Self Assessment if you file a return for another reason or it is later than 31 January after the tax year. You can keep claiming and pay the charge, or opt out of the payments but stay registered (which keeps National Insurance credits for the claimant).

Data sources

Reviewed against 2026/27 thresholds. We update when HMRC publishes rate changes — tracked in the changelog. Found an error? See corrections policy.

About this calculator

Last reviewed: October 2026. Reviewed by the Editor against current official guidance for 2026/27.

Verified against: gov.uk — High Income Child Benefit Charge (checked on the last review date above).

Source: calculator JavaScript is unminified at /assets/ — see Open methodology for how to verify the math. Updates tracked in the changelog.

Spotted an error? Report it. Confirmed errors are corrected under the corrections policy.

Disclaimer: This tool gives a guideline estimate using current published UK rates and thresholds. It is general information, not personal financial, tax, or legal advice. Verify the figures against your own circumstances, the latest gov.uk guidance, and a qualified adviser before acting. UK Tax Drag accepts no liability for decisions made on the basis of these calculations.

Editorial accountability

Open Trust Centre →

Pages are checked against the primary sources listed on each page and reviewed by the Editor; corrections are logged in the changelog. Pages are drafted with the help of AI tools (how AI is used). No affiliate revenue. No sponsored content. No paid placements.

Editorial standards Editorial process Corrections policy How we make money The Editor Methodology

UK Tax Drag is an independent publication by Finsolve Consulting Limited, not affiliated with or endorsed by HMRC, GOV.UK or any government body.

Child Benefit and HICBC Calculator

Family inputs

What this means

How UK Tax Drag holds itself to account

How the charge works

Sources and assumptions

Family inputs

What this means

More on children and childcare

How UK Tax Drag holds itself to account

How the charge works

Sources and assumptions