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

Special cases

Section 681E sets out the special rules that apply in certain circumstances to the high income child benefit charge, including where a person has elected not to receive child benefit, where a child has died, and where there are multiple partners in a relationship.

• Child benefit amounts are disregarded where a person has elected not to receive payment to avoid triggering the high income child benefit charge.
• Child benefit amounts payable after the death of a child or qualifying young person are also disregarded and do not give rise to a charge.
• Where a child benefit claimant has two or more partners (for example, in a polygamous marriage contracted outside the UK), only one partner is liable to the charge.
• The liable partner in a multiple-partner situation is the one with the highest adjusted net income for the tax year in question.