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Child Benefit is receivable by a person responsible for each child until they reach 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has 'adjusted net income' above £60,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where 'adjusted net income' is more than £80,000 a year, the tax charge equals the Child Benefit received.
14 Apr 2026
Almost three-quarters of firms say they experienced hiring difficulties in the first quarter of this year, according to the British Chambers of Commerce (BCC).
13 Apr 2026
There is now less than a year to go before all employers must tax benefits-in-kind via the payroll, the Chartered Institute of Taxation (CIOT) has warned.