Income Tax (Earnings and Pensions) Act 2003 section 681B

High income child benefit charge

Section 681B sets out the circumstances under which a person is required to pay the high income child benefit charge for a particular tax year.

• A person is subject to the high income child benefit charge if their adjusted net income for the tax year exceeds £60,000 and at least one of two conditions is met.
• Condition A applies where the person claims child benefit themselves, and either has no partner or has a partner whose adjusted net income is lower than theirs.
• Condition B applies where the person's partner claims child benefit, and the person's adjusted net income is higher than their partner's.
• The charge operates on a weekly basis, so it only applies for those weeks in which the relevant conditions exist, reflecting changes in partnership status during the tax year.