What you need to know: Paying HICBC via Self Assessment
Quick answer: HICBC is reported and paid via Self Assessment. If you owe HICBC for the 2025/26 tax year (i.e. you had Child Benefit received and your adjusted net income exceeded £60,000), the deadlines are: register for Self Assessment by 5 October 2026 , file your return by 31 January 2027 , pay the…
Key points:
- Address history for the last 3 years.
- Estimated date you started owing HICBC (typically the start of the tax year when income crossed £60k).
HICBC is reported and paid via Self Assessment. If you owe HICBC for the 2025/26 tax year (i.e. you had Child Benefit received and your adjusted net income exceeded £60,000), the deadlines are: register for Self Assessment by 5 October 2026, file your return by 31 January 2027, pay the charge by 31 January 2027. Missing the registration deadline costs £100; missing the filing deadline costs another £100; missing payment racks up interest at 7.75% and a 5% surcharge after 30 days.
The two deadlines parents miss
HICBC creates a Self Assessment filing requirement even if you have no other reason to file. Most parents are employees with PAYE — they've never filed Self Assessment before. When their income crosses £60,000 mid-career, they often don't know they need to register.
| Deadline (for 2025/26 tax year) | Action | Penalty if missed |
|---|---|---|
| 5 October 2026 | Register for Self Assessment | £100 fixed |
| 31 January 2027 | File 2025/26 return online | £100 fixed + interest |
| 31 January 2027 | Pay HICBC + other liability | 7.75% pa interest + 5% surcharge after 30 days |
| 1 May 2027 | Daily £10 penalty starts if return still not filed | Up to £900 for 90 days |
| 1 August 2027 | 5% of HICBC owed as additional penalty | 5% (minimum £300) |
How to register
If you've never filed Self Assessment, register at gov.uk/register-for-self-assessment. You'll choose "I need to register for HICBC" as the reason. HMRC posts you a Unique Taxpayer Reference (UTR) within 10 working days. You'll need:
- Your NI number.
- Date of birth.
- Address history for the last 3 years.
- Estimated date you started owing HICBC (typically the start of the tax year when income crossed £60k).
The UTR is then needed to set up Government Gateway access for online filing. Don't lose the letter — getting a UTR re-issued takes 2 weeks.
What the HICBC entry on the return looks like
On the SA100 paper return (or SA Online equivalent), HICBC is reported on the "Other UK income" section, page TR5 — specifically the "High Income Child Benefit Charge" boxes. You need:
- Total Child Benefit received in the tax year (for all children for whom you or your partner claimed).
- Number of children for whom Child Benefit was claimed.
- Your adjusted net income for the tax year.
HMRC's online return calculates the HICBC for you. The taper is 1% of Child Benefit for every £200 of adjusted net income above £60,000, capped at 100% when income reaches £80,000.
Worked example
£68,000 adjusted net income, 2 children — 2025/26
| Child Benefit received (2 children, 2025/26) | £2,213 |
| Adjusted net income | £68,000 |
| Excess over £60,000 | £8,000 |
| Clawback %: 8,000 ÷ 200 = 40% | 40% |
| HICBC owed | £885 (£2,213 × 40%) |
Net Child Benefit retained: £2,213 − £885 = £1,328. The £885 is owed via Self Assessment alongside any other tax due for 2025/26.
Payments on account — the HICBC trap
If your HICBC bill is more than £1,000, HMRC will require payments on account for the following year. That means on 31 January 2027 you'd pay:
- £X HICBC for 2025/26 (the "balancing payment").
- 50% of £X as a payment on account for 2026/27.
And again on 31 July 2027 — another 50% of £X. So in the first year HICBC bites, you pay 1.5× the actual charge upfront.
If you expect 2026/27 income to be lower (e.g. you've started salary sacrifice to bring ANI under £60k), you can apply to reduce payments on account using form SA303 or via your online account. Don't reduce too aggressively — if 2026/27 turns out higher, HMRC charges interest on the underpayment.
How to pay
HICBC is part of your overall Self Assessment liability. Pay via:
- Online banking: sort code 08 32 10, account number 12001020, account name "HMRC Cumbernauld" (or 12001039 / "HMRC Shipley" — either works). Use your UTR + "K" as the reference.
- Direct Debit: set up via your online HMRC account (5 working days for first payment).
- Debit card: via gov.uk/pay-self-assessment-tax-bill (instant, no fee for personal debit cards).
- Credit card: no longer accepted by HMRC for personal tax (since January 2018).
If you've already missed a deadline
First step: file the return now, regardless of the penalty. The longer you wait, the larger the penalties grow.
Reasonable excuse appeals: HMRC will cancel the late-filing penalty if you can show a reasonable excuse — serious illness, family bereavement, fire/flood, postal service failure, computer failure during the filing window. "I didn't know I had to file" is generally not accepted. The appeal is filed on form SA370.
If you owe HICBC for multiple past years (e.g. you've been over £60k for 3 years and never filed), file the returns for all those years now. HMRC's "Let Property Campaign" style disclosure is voluntary — coming forward first usually halves penalties compared to HMRC contacting you.
Sources and methodology
The figures and processes above follow HMRC's HICBC guidance, the Self Assessment overview, and HMRC's penalty regime. Interest rates and surcharge rates apply as currently published for 2026/27. For a complex case (multiple years owing, dispute with HMRC, suspected criminal exposure), see the tax adviser recommendation. The methodology page documents sources.
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