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<p>The Government introduced the High Income Child Benefit Charge (HICBC) from January
2013 to ensure that support is targeted at those who need it most. It applies to anyone
with an individual income over £50,000, who claims Child Benefit or whose partner
claims it, regardless of the make-up of their household.</p><p> </p><p>The impacts
on individuals and households were published in the Tax Information and Impact Note
at Budget 2012 when HICBC was announced:</p><p><a href="https://webarchive.nationalarchives.gov.uk/20141007023213/http:/www.hmrc.gov.uk/budget2012/tiin-0620.pdf"
target="_blank">https://webarchive.nationalarchives.gov.uk/20141007023213/http:/www.hmrc.gov.uk/budget2012/tiin-0620.pdf</a></p>
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