HM Revenue and Customs (HMRC) has confirmed that from mid-July 2026, Child Benefit payment information will be pre-populated on online Self Assessment tax returns for around 300,000 customers who are liable for the High Income Child Benefit Charge (HICBC). This change aims to make tax returns more accurate and easier to complete for households claiming Child Benefit on high incomes.
Child Benefit Rates and the High Income Charge
Following a 3.8% uplift on April 6, 2026, Child Benefit is now worth £27.05 per week for the eldest or only child and £17.90 per week for each additional child. For a family with one child, this amounts to £1,406.60 per year, or approximately £117.22 per month on average over 12 months. However, if you or your partner earn more than £60,000 per year, you are subject to the HICBC, which requires repaying some or all of the Child Benefit. The charge is 1% for every £200 earned above £60,000, and if annual income reaches £80,000 or more, the full amount must be repaid.
Claimants can choose to continue receiving Child Benefit and pay the tax charge, or opt out of payments and avoid the charge. Those who opt out still receive National Insurance credits towards their State Pension and a National Insurance number for their child without applying.
How to Pay the High Income Child Benefit Charge
The tax charge can be paid either through PAYE tax code or via Self Assessment. From mid-July 2026, HMRC will pre-populate Child Benefit information on online tax returns for around 300,000 Self Assessment customers, making it faster to complete the return accurately. This applies to those who need to submit a Self Assessment return for other reasons, such as self-employment or savings interest, or if it is after January 31 in the year following the tax year in question.
Payments on Account Deadline Approaching
HMRC also reminded taxpayers that the second payments on account deadline is July 31, 2026. Payments on account are advance payments towards the next Self Assessment tax bill, split into two instalments due by January 31 and July 31. Each instalment is half of the tax owed from the 2025 to 2026 tax year. HMRC encourages filing early to know the amount owed sooner. The deadline for submitting tax returns and paying any remaining tax for 2025 to 2026 is January 31, 2027.
According to HMRC: “Payments on account instalments can be paid before a customer has filed their Self Assessment tax return. The deadline for submitting tax returns and paying any remaining tax owed for the 2025 to 2026 tax year is 31 January 2027. Filing early means that customers know how much tax they owe sooner. A wide range of online help and support is available on GOV.UK to help people fill in and file their tax return.”
HMRC added: “HMRC is also making it easier for customers who are liable to pay the High Income Child Benefit Charge (HICBC) to complete their return accurately. From mid-July 2026, around 300,000 Self Assessment customers will have their or their partner’s Child Benefit payment information pre‑populated on their online Self Assessment tax return, making it faster and easier to get it right.”
