Paying HICBC via Self Assessment

The two deadlines parents miss

If you already file Self Assessment, HICBC goes on your return. If you don't, you no longer have to start: since autumn 2025 HMRC lets employees with no other reason to file opt to pay HICBC through their PAYE tax code instead, via the online service or HMRC app — register for that route by 31 January after the end of the tax year (31 January 2028 for 2026/27). If you choose (or need) Self Assessment, the deadlines below apply. 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 act.

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

Payments on account — the HICBC trap

Payments on account are advance payments towards next year's bill. Each one is usually half of the previous year's Self Assessment bill, due by 31 January and 31 July. You do not have to make them if last year's bill was less than £1,000, or if more than 80% of the tax you owed for that year was paid outside Self Assessment (for example through PAYE).

That second test means most employees whose only reason to file is HICBC do not get payments on account. Example (England, Wales or Northern Ireland, 2025/26): a salary of £80,000 with no pension contributions or other deductions pays £19,432 income tax through PAYE (£37,700 at 20% plus £29,730 at 40%, after the £12,570 Personal Allowance). With two children the 2025/26 charge is the full Child Benefit of about £2,252, so total tax for 2025/26 is about £21,684 and PAYE covered about 90% of it. The 31 January 2027 payment is just the charge of about £2,252, with no payments on account.

Payments on account do apply when the bill is £1,000 or more and 80% or less of your tax was collected at source, which is common if you are self-employed or have large untaxed income. Say that 2025/26 Self Assessment bill is £2,000. You would pay:

• 31 January 2027: the £2,000 balancing payment for 2025/26, plus a first payment on account of £1,000 (half of £2,000) towards 2026/27. Total £3,000.
• 31 July 2027: the second £1,000 payment on account.

So in the first year, £3,000 is due in January, 1.5 times the 2025/26 bill. Both £1,000 payments are credited against your 2026/27 bill.

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.

Related HICBC guides

• HICBC deep dive
• Opt out vs claim and pay back
• Which partner pays HICBC?
• HICBC for separated parents
• The £60k–£80k taper
• Self Assessment walkthrough
• How to register for SA