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<p>The High Income Child Benefit Charge (HICBC) is a tax charge which was introduced
in 2013 for recipients of Child Benefit payments on higher incomes. The HICBC applies
to Child Benefit recipients who have, or whose partner has, an adjusted net income
of £50,000.</p><p>The Government is grateful to the Office of Tax Simplification (OTS)
for their suggestions for how the individual’s experience of child benefit and the
High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>HM Revenue
and Customs (HMRC) has taken considerable steps to raise awareness of the HICBC. They
share information via social media, through third parties such as websites aimed at
parents or families, and on GOV.UK. Information about the High Income Child Benefit
Charge is on the front page of the Child Benefit claim form and explains how the charge
works, including the importance of claiming to ensure receipt of National Insurance
credits even if opting out of payments. HMRC also write to around 70,000 customers
each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>The
latest information on how many people HMRC contact to advise that they may be liable
to pay the HICBC is published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge"
target="_blank"><em>High Income Child Benefit Charge - GOV.UK (www.gov.uk)</em></a><em>.</em></p>
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