UK High Income Child Benefit Charge (HICBC) 2027 Calculator
Calculate your UK High Income Child Benefit Charge (HICBC) for 2027 — 1% of Child Benefit clawed back for every £200 of income over £60,000 (full clawback at £80,000).
New Thresholds from April 2024
Thresholds raised from £50,000-£60,000 to £60,000-£80,000 effective April 2024. Income now means 'Adjusted Net Income' — gross income MINUS pension contributions, gift aid, etc. Plan to reduce ANI below £60,000 if just above the threshold.
1% per £200 Slice
For each £200 of income over £60,000, you lose 1% of Child Benefit. At £70,000 income = lose 50% of CB. At £80,000 = lose 100%. The charge applies to the HIGHER earner in the couple, not the parent receiving CB.
Still Claim CB Even If Clawed Back
Even with full clawback, you should still CLAIM Child Benefit because: 1) National Insurance credits toward state pension (for non-working parent until child age 12). 2) Automatic NI number for child at 16. 3) Useful for HICBC reductions if income drops in future.
Salary Sacrifice Strategy
Increase employer pension contributions to reduce Adjusted Net Income below £60,000. Each £1 of salary sacrifice not only avoids 40% income tax + 2% NI but also recovers Child Benefit. Combined marginal saving can exceed 60% for some.
Source: gov.uk HICBC threshold raised to £60,000 in April 2024. Last updated: May 2026.
Frequently Asked Questions
Whose income counts?
The higher-earning parent in the couple. Doesn't matter who claims the Child Benefit. If both parents earn £55k each, neither pays HICBC (assessed individually, not combined).
What is Adjusted Net Income?
Total income (salary, rental, dividends) MINUS pension contributions (gross), Gift Aid donations, trading losses. Many people calculate gross salary and forget the deductions — pushing them needlessly into HICBC.
Can I avoid HICBC by stopping CB?
Yes — file the opt-out via gov.uk. But you should still REGISTER for CB to get NI credits and the child's NI number, even if you choose to receive £0 payments.
How is HICBC collected?
Via Self Assessment tax return. The higher earner must register for SA, declare CB, and pay HICBC. Failure to register = penalties + interest. HMRC actively chases this.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.