Loading tools
Estimate the High Income Child Benefit Charge and how much Child Benefit you retain.
Higher earner’s individual income, not household total.
Enter the number included in this estimate, from 0 to 10.
Gross ANI amount; gross up relief-at-source payments.
Income, tax year, Child Benefit and deductions appear in the unencrypted link; share only with people you trust.
Full-year entitlement estimate for 2 children; charge follows the selected tax-year configuration's £200 taper steps.
| Adjusted net income | HICBC charge | Benefit retained |
|---|---|---|
| £50,000.00 | £0.00 | £2,337.40 |
| £51,000.00 | £0.00 | £2,337.40 |
| £52,000.00 | £0.00 | £2,337.40 |
| £53,000.00 | £0.00 | £2,337.40 |
| £54,000.00 | £0.00 | £2,337.40 |
| £55,000.00 | £0.00 | £2,337.40 |
| £56,000.00 | £0.00 | £2,337.40 |
| £57,000.00 | £0.00 | £2,337.40 |
| £58,000.00 | £0.00 | £2,337.40 |
| £59,000.00 | £0.00 | £2,337.40 |
| £60,000.00 | £0.00 | £2,337.40 |
| £61,000.00 | £116.00 | £2,221.40 |
| £62,000.00 | £233.00 | £2,104.40 |
| £63,000.00 | £350.00 | £1,987.40 |
| £64,000.00 | £467.00 | £1,870.40 |
| £65,000.00 | £584.00 | £1,753.40 |
| £66,000.00 | £701.00 | £1,636.40 |
| £67,000.00 | £817.00 | £1,520.40 |
| £68,000.00 | £934.00 | £1,403.40 |
| £69,000.00 | £1,051.00 | £1,286.40 |
| £70,000.00 | £1,168.00Value for the selected input | £1,169.40 |
Pension and other eligible ANI deductions are subtracted; Gift Aid is grossed up by 25%. This bridge uses the entered amounts and returned ANI.
| Input or result | Amount |
|---|---|
| Income entered | £70,000.00 |
| Pension deduction entered | £0.00 |
| Gift Aid grossed-up deduction | £0.00 |
| Other ANI deductions | £0.00 |
| Adjusted net income | £70,000.00Value for the selected input |
Illustrative 52-week benefit at your adjusted net income of £70,000.00; entitlement dates and eligibility can change the real award.
| Children | Full-year benefit | Charge at entered ANI | Benefit retained | HICBC-only rate per £100 ANI |
|---|---|---|---|---|
| 1 child | £1,406.60 | £703.00 | £703.60 | 7.03% |
| 2 children · selected | £2,337.40 | £1,168.00Value for the selected input | £1,169.40Value for the selected input | 11.69% |
| 3 children | £3,268.20 | £1,634.00 | £1,634.20 | 16.34% |
| 4 children | £4,199.00 | £2,099.00 | £2,100.00 | 21.00% |
| 5 children | £5,129.80 | £2,564.00 | £2,565.80 | 25.64% |
An additional ANI-deductible amount of £10,000 would reduce the entered ANI to £60,000 or less. At that ANI, the modelled HICBC charge would be £0; actual pension gross-up, eligibility, tax relief and annual allowance are not assessed here.
Potential HICBC reduction
£1,168
ANI after this deduction
£60,000
See how an income change affects your HICBC.
This is an average HICBC-only charge component per extra £100 across a complete £200 taper step, based on your full-year Child Benefit amount. The model applies whole £200 steps; it excludes Income Tax and National Insurance and is not your combined marginal rate.
HICBC component
11.7%
This UK calculator estimates the High Income Child Benefit Charge (HICBC) and the Child Benefit remaining after the charge, using your selected tax year, claim status and adjusted net income inputs.
Under the selected tax year’s scheme configuration, the charge generally tapers by 1% of Child Benefit for each complete £200 of adjusted net income above the applicable threshold, up to full recovery at the upper threshold. The estimate assumes a full 52-week Child Benefit entitlement; actual eligibility and claim dates can change the award.
Enter the higher earner’s individual taxable income and ANI deductions. The calculator gross-ups entered net Gift Aid by 25% and uses the pension/other deduction amounts you provide; it does not determine whether a deduction qualifies, calculate Income Tax saved on pension contributions, decide entitlement or replace Self Assessment. A claim with payments stopped is different from making no claim and may preserve National Insurance credits.
These GOV.UK and HMRC resources support the HICBC thresholds, Child Benefit rates, reporting and pension explanations on this page. The calculator remains an estimate.