23/24 and HICBC changes

Hi, I changed jobs in October, and my new job PAYE will bring me over the old 50k limit for child benefit repayments. Does the new 60k limit only apply to child benefit claimed 24-25? so I'll still need to sign up and figure out a self assessment return for 23-24 year? Will i just be able to pay this 23-24 bill through PAYE with a different tax code in 24-25? I'm not expecting to go over 60k earnings at the moment so wouldn't owe anything under the new rules.

Hi Mike,
The 60K threshold for higher income child benefit charge, HICBC, does not start until the 2024/25 tax year.
If your income is above £50K for 2023/24 and you are the higher earner then you will need to complete a Self Assessment tax return to calculate and pay the charge due.
If not yet registered you can register online at Register for Self Assessment if you are not self-employed
Thank you.

Hello, I am writing to seek clarification regarding Child Benefit and the High Income Child Benefit Charge (HICBC) in a specific situation. A friend of mine has two children who live with her. The father of the children is currently receiving Child Benefit for them and is contributing those payments to assist my friend with the children’s needs. In the 2023/24 tax year, my friend’s income was above £55,000. She is divorced from her ex-husband for few years now. Given this context, I would like to know: Is my friend liable to pay the HICBC in this situation? The income of the ex-husband is unknown but is likely low; would that impact my friend’s liability for the charge? Thank you

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