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Child Benefit is receivable by a person responsible for each child who is under 16, or under 20 if they stay in approved education or training.
If the person (or their spouse or partner) has 'adjusted net income' above £50,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where 'adjusted net income' is more than £60,000 a year, the tax charge equals the Child Benefit received.
06 Oct 2022
The government has abandoned its plan to abolish the top rate of income tax due to the negative reaction it has received.
Chancellor Kwasi Kwarteng used the 2022 Mini Budget to announce a series of tax cuts for businesses and individuals.