High Income Child Benefit Charge: 2026 UK Guide
Earn £75k and assume Child Benefit is gone? Salary is not the number HMRC reads. It is a different one you can move on purpose. The legal lever most higher earners never pull.
HICBC thresholds and clawback (2026/27)
| ANI band | Clawback rate | Net Child Benefit on £2,250 |
|---|---|---|
| Below £60,000 | 0% | £2,250 |
| £65,000 | 12.5% | £1,969 |
| £70,000 | 50% | £1,125 |
| £75,000 | 75% | £563 |
| £80,000 or above | 100% | £0 |
Based on a family with two children. Pension contributions reduce ANI and can restore the full benefit.
Key takeaways
HICBC claws back Child Benefit when one parent earns above £60,000 of Adjusted Net Income, fully clawing it back at £80,000
The thresholds were raised from £50,000-£60,000 to £60,000-£80,000 in April 2024, bringing many earners back into eligibility
Pension contributions and Gift Aid donations reduce Adjusted Net Income, which can fully restore Child Benefit at the margin
Always claim Child Benefit even if you opt out of payment - the National Insurance credits matter for the State Pension of the non-working parent