Do I need to pay High Income Child Benefit

Hello, My wife received a letter from HMRC re High Income Child Benefit for tax year 22/23 She earned under 50k between Apr 22-Aug 22 and over 50k from Sep 22-Apr 23, her last child benefit payment received was APR 23 Do we need to pay the HICB ? regards Adam

Hi Adam Silver,
If her income on her P60 for the 22/23 tax year, was over £50k, yes.
Please see guidance here:
High Income Child Benefit Charge
Thank you.