S0787571
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High Earner Child Benefit Self Assessment
High Earner Classification: My wife and I do not have a combined salary of £100,000. However, I was classified as a high earner and asked to pay back Child Benefit last year. Does the rule still apply to individual incomes, or has it changed to consider the combined salary of both spouses? Self-Assessment Reporting: Can the lower earner report the Child Benefit in their self-assessment instead of the higher earner? I wouldn't need to do a self-assessment if it weren't for the Child Benefit charge. It does seem unfair. Let me know if you need any further assistance or clarification on these points.