Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 03 Jan 2024 15:02:07 GMT by
Hi there, please can you advise whether I need to pay the high income child benefit charge via a self-assessment tax return. As stated on my P60, my total income for the 2022-2023 tax year was £52,520. I pay 5.45% into my pension, before tax is deducted, meaning my pension contributions total £2,862.39. I've therefore calculated that my adjusted net income is £49,658.50, and I do not need to do a tax return to pay the high income child benefit charge. Please can you confirm this is correct?
Posted Wed, 10 Jan 2024 14:47:55 GMT by HMRC Admin 5

If the pension contributions are deducted from your salary before tax is calculated, then you would not deduct again as already taken into account on your P60 figure. If above £50,000 then a Self Assessment would be due for higher income child benefit charge. 

Thank you

You must be signed in to post in this forum.