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Working tax credits and child benefit.
Child Benefit is receivable by a person responsible for each child who is under 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.
08 Oct 2025
New legislation aimed at tackling rogue tax agents and those pushing tax avoidance schemes won't catch all of those it is aimed at, warns the Chartered Institute of Taxation (CIOT).
23 Sep 2025
A review of the Treasury's proposals.