Separation and the High Income Child Benefit Charge

My partner and I are separated and don’t live together anymore. I earn £60k a year and my wife has been receiving Child Benefit for our two daughters- who live with her. Will I still be subject to the High Income Child Benefit Charge?

1st October 2013

Essentially, you may be liable to the High Income Child Benefit Charge (HICBC) if you, or your partner, have an individual income of more than £50,000 and one of you gets Child Benefit or contributions towards the upkeep of a child.

If you are liable and have received a Child Benefit payment since 7th January then you must register for Self Assessment by 5th October 2013 to pay the charge.

For the purpose of the HICBC, your “partner” is your husband or wife or civil partner, unless you are permanently separated from them, or the person you are living with as if they were your husband, wife or civil partner. The partner you are living with does not have to be the mother or father of the child.

If the separation occurred during the tax year, you may have to pay the charge for the period that you were living together, but your income for the whole year is taken into account and not just for the period you were living together.

If you would like to discuss this further, please do not hesitate to contact us and we’ll put you in touch with your local TaxAssist Accountant.

By Jo Nockels

Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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