DOES THE HIGH-INCOME CHILD BENEFIT CHARGE APPLY?

The High-Income Child Benefit Charge (HICBC) applies to a claw back child benefit from either the claimant or his or her partner where at least one of them has an income of £50,000 or more. The charge is perhaps one of the more unfair tax charges in that the person who suffers the liability may not be – and often isn’t – the person who received the child benefit.

Nature of the charge

The charge may apply to an individual with income over £50,000 where either they or their partner has received child benefit in the tax year. It may also bite where someone else gets child benefit for a child who lives with you and they contributed an equal amount to the child’s upkeep. It does not matter whether the child living with the individual is theirs or not.

https://makesworth.co.uk/does-the-high-income-child-benefit-charge-apply/