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Self Assessment · Higher earnersLive — Available now

High earner Self Assessment: Child Benefit charge and Personal Allowance taper

Two thresholds catch higher earners: the High Income Child Benefit Charge once adjusted net income passes £60,000, and the Personal Allowance taper from £100,000, which makes the next slice an effective 60% rate. Both are worked out from the same adjusted net income, and both land on your return.

HMRC-recognised · charge and taper in the tax computation · pay only when you file
What we fill in first
Box 1Child Benefit received
Box 2Number of children
Box 5Gift Aid payments made in the year
WHERE IT SITS ON THE RETURN

Child Benefit, pensions and Gift Aid, box by box.

The charge is declared on the SA100 itself. The reliefs that bring adjusted net income down — pension payments and Gift Aid — sit in the tax reliefs section, and your job is on the SA102.

SA102 · Box 1–2

Pay and tax taken off

Your salary and PAYE for the year — the largest part of adjusted net income for most higher earners.

ADJUSTED NET INCOME

What counts, and what comes off.

Adjusted net income is the number both thresholds test. gov.uk defines it as your total taxable income, including savings interest and dividends, calculated before any Personal Allowances and less certain tax reliefs.

Counts toward it

  • Wages and self-employed profit. Everything taxable you earned, before the Personal Allowance is taken off.
  • Savings interest and dividends. Included in the total, even though they are taxed at their own rates.
  • Each person's own income. The charge tests individuals, not households. If both partners are over the threshold, the higher earner is responsible for paying it.

Comes off it

  • Pension contributions. A named relief against adjusted net income. A contribution can bring you back under £60,000 or £100,000.
  • Gift Aid donations. The other relief gov.uk names. Both reliefs reduce the figure the charge and the taper are measured on.
WHAT YOU GET

Everything this return files, keeps and tells you.

Files for you

Sent to HMRC, with a receipt you keep.

  • SA100 with the Child Benefit section
  • SA102 for your job

Keeps for you

The reliefs that move your thresholds.

  • Pension and Gift Aid payments against adjusted net income
  • Your SA302 calculation

Tells you

Your figure before you file, not after.

  • Your estimated Child Benefit charge
  • Your adjusted net income against £60,000 and £100,000
THREE THINGS PEOPLE GET WRONG

Higher-earner returns — the small print that costs money.

No sign-up — try it right here

See your Child Benefit charge — no sign-up.

Enter your adjusted net income and the Child Benefit you receive, and get a labelled estimate of the charge and what you keep.

Fix the figures above to see an estimate.

Estimate only — not tax advice. Figures use published HMRC rates and thresholds for the selected tax year; your actual bill depends on your full return.

An estimate from the figures you enter — your real charge comes from your filed Self Assessment return.

PRICING

One fee per return. No subscription.

Your job on the SA102 plus the charge on the SA100 core, with at most one more page, is the Simple tier.

50% off until 14 January 2027
Simple
One supplementary page
£29£59/ return

Your job (SA102) and the Child Benefit charge on the SA100, plus at most one other page.

Start a return
Complete
Every income type
£65£129/ return

Your job plus two or more other pages — dividends or gains with rental property, say — every supplementary page included.

Start a return

A higher earner's return, three ways.

RowHMRC onlineAn accountantac-co
£/return£0£150–£400 [Sleek — accountant fees for Self Assessment, UK, 2026-09-13]£29–£65
Child Benefit charge worked out for youIn HMRC's calculationYesYes
Pension and Gift Aid recorded against the thresholdsYou enter themYesYes

Accountant fee dated 2026-09-13 — check their own quote.

ANSWERS

Ready when you are.

Do I have to file a return just because I earn over £100,000?

gov.uk's list of reasons you must file does not include a salary level on its own. What triggers a return is self-employment over £1,000, partnership income, Capital Gains Tax, untaxed income such as rent, dividends over £10,000, or owing the Child Benefit charge outside PAYE. Many higher earners meet one of those.

How much Child Benefit do I repay?

1% of it for every £200 your adjusted net income is over £60,000, and all of it at £80,000. At £70,000 you repay half. You can instead opt out of receiving payments, which avoids the charge and keeps National Insurance credits. If both partners are over £60,000, the higher earner is responsible.

How does the Personal Allowance taper work?

The standard £12,570 allowance falls by £1 for every £2 of adjusted net income above £100,000 and reaches zero at £125,140. At £110,000 it drops by £5,000 to £7,570. Pension contributions and Gift Aid lower adjusted net income, so they can restore some or all of it. Scottish bands differ.

What else changes once income passes £125,140?

The Personal Allowance is gone and the additional rate is 45% on income above £125,140 outside Scotland. The Personal Savings Allowance is £0, and for 2026/27 additional-rate dividends are taxed at 39.35% above the £500 dividend allowance. The Capital Gains Tax allowance is £3,000.

How much does it cost to file as a higher earner?

Our fee is per return, with no subscription. The Simple tier (£29) is for a return with an employment page plus at most one other supplementary page; any other return is Complete (£65). The tier is set by the pages on your filed return.

Sources

Rules and rates on this page were checked against these gov.uk pages on 12 October 2026. Tax rules change; check the page itself for the tax year you are filing.

GUIDES & ARTICLES

Read before you file.

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Know your charge and your taper before January.

Enter your pay, Child Benefit, pension and Gift Aid, review the computation, file when you're ready.