High Earner Child Benefit Self Assessment

High Earner Classification: My wife and I do not have a combined salary of £100,000. However, I was classified as a high earner and asked to pay back Child Benefit last year. Does the rule still apply to individual incomes, or has it changed to consider the combined salary of both spouses? Self-Assessment Reporting: Can the lower earner report the Child Benefit in their self-assessment instead of the higher earner? I wouldn't need to do a self-assessment if it weren't for the Child Benefit charge. It does seem unfair. Let me know if you need any further assistance or clarification on these points.

Hi,
You can see guidance here:
High Income Child Benefit Charge
Thank you.

Not HMRC...yes its still on individual incomes (supposed to be under review but as payback limits increased from £50k - £60k old rates to £60k to £80k new rates to make it fairer it likely wont change soon) no the lower earner cannot report it