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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.
02 Mar 2026
The Chancellor should use the Spring Forecast to take action on youth unemployment, says the Resolution Foundation.
24 Feb 2026
A review of what's in the Act and ask what businesses can do to prepare.