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Posted Sat, 12 Oct 2024 17:46:46 GMT by T Rose
I work in a European country and pay tax there. I am resident in the UK and complete a SA so I can pay any extra tax due here. Due to my income I have elected not to receive child benefit in the UK to avoid the high income child benefit charge. I am eligible to claim child benefit in the country of my employment. If I receive this foreign child benefit do I have to declare it on my UK tax return? Will child benefit paid by another government make me liable for the UK high income child benefit charge? Thanks in advance.
Posted Tue, 22 Oct 2024 08:35:08 GMT by HMRC Admin 19 Response
Hi,
You will need to declare this in the UK.
As it is not a UK benefit you will not be charged the high income benefit charge here, but you may wish to check the tax laws of the country in which you are working.
Thank you.

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