The short answer
If the higher earner in a couple has adjusted net income above £60,000, the High Income Child Benefit Charge starts to claw back Child Benefit. By £80,000, the charge can wipe out the full annual Child Benefit amount.
Why the charge surprises people
- It uses the higher earner’s ANI, not combined household income.
- A pension contribution can change ANI and therefore the charge.
- The family can keep receiving Child Benefit but then repay it through the tax system.
Best next pages
Use Child Benefit and HICBC Calculator for the actual charge and Adjusted Net Income Calculator if you need to understand the threshold number first.
Official source: GOV.UK Child Benefit tax calculator guidance.