The high income child benefit charge is levied on taxpayers with income of more than £50,000 in a tax year where either they or their partners receive child benefit in at least one week in that tax year1.
The charge is the lesser of:
(1) the total child benefit received by the taxpayer or the taxpayer's partner; and
(2) 1 per cent of the total child benefit received per extra £100 of income that the taxpayer earns over £50,000 a year2.
If the taxpayer's income is above £60,000 a year, the charge will match exactly the child benefit payments received by
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