High Income Child Benefit Charge

For the year 2022/23 I have earned a before tax income of around £60000. After my personal allowance is applied this comes down to an after tax amount of just under £48000. For child benefit charge purposes, do I need to send in a self assessment form? Any help would be appreciated please. Thanks.

Hi Rengoku,

Based on the information you have provided, you are liable to the Child Benefit Tax Charge and would be required to submit a Self Assessment tax return.  
However, you may wish to use our Child Benefit Charge calculator to ensure that all relevant info has been taken into account.                                                         
Check if you need to send a Self Assessment tax return            
Child Benefit tax calculator

Thank you.

Thanks for the reply. I have been filling in the return as best I can but am finding it confusing. I have no idea whether I am able to deduct my work pension contributions as I'm not sure if they are deducted after tax. Will HMRC check the return? If I have made a mistake and paid back more than I owe, will somebody check my calculations and any additional money be returned to me?

Hi,

If you check your payslip and if the contributions are deducted before the tax is calculated then you already have received the relief and you are not able to claim again.

If it is from your net pay then you can make the claim. If you are not sure if the contributions are from gross or net pay then you can check with your payroll department or you can contact HMRC to check your record.

Contact HMRC

Thank you.