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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.
09 Feb 2026
Sole traders and landlords have been warned they need to act now to be ready for Making Tax Digital (MTD) for Income Tax.
06 Feb 2026
A look at the latest changes and putting tax-efficient plans into action.