UK Child Benefit Guide 2026/27: Rates, HICBC, and How to Claim

Child Benefit is a regular tax-free payment from HMRC to anyone responsible for raising a child. It is paid for children under 16, or under 20 if they remain in approved full-time education or training. There is no means test for claiming. Any family with qualifying children can apply, regardless of income.

Its value goes beyond the weekly payment. Claiming Child Benefit, even if you choose not to receive the money due to the High Income Child Benefit Charge, protects your National Insurance record towards your State Pension and ensures your child automatically receives their National Insurance number before they turn 16. These two benefits alone make claiming worthwhile for many higher-earning families who assume there is no point.

Rates for the 2026/27 tax year (from 6 April 2026) increased by 3.8% in line with the September 2025 CPI figure. The current weekly rates are:

Payments are made every four weeks directly into your chosen bank account, usually on a Monday or Tuesday. Single parents or those receiving certain benefits such as Income Support may be able to request weekly payments.

You can usually claim Child Benefit if you are responsible for bringing up a child who is under 16, or under 20 if they remain in approved full-time education or training (see the next section for what qualifies).

• You must live in the UK and meet the residency conditions.
• Being responsible for a child usually means they live with you, or you contribute at least the equivalent of the Child Benefit amount towards their upkeep, for example through food, clothing, or pocket money.
• If you are fostering a child, you can only claim if the local council is not paying towards their accommodation or maintenance.
• If you adopt a child, you can claim as soon as they come to live with you.

You can continue receiving Child Benefit for a child aged 16 to 19 if they are in full-time, non-advanced approved education or training. The course must average more than 12 hours per week of supervised study or course-related work experience.

Qualifying examples include:

• A-levels, T Levels, and Scottish Highers
• NVQs and SVQs up to Level 3
• BTECs up to Level 3
• Traineeships in England
• Certain unpaid government-approved training courses

What does not qualify:

• University degrees or higher education equivalents such as HNC or HND
• Education provided by an employer as part of a job contract, including apprenticeships
• Courses paid for or subsidised by an employer

Claiming is straightforward. Here is what you need to do:

1. Gather your documents. You will typically need your child's original birth or adoption certificate, your bank account details, your National Insurance number, and if your child was born outside the UK, the passport or travel document they used to enter the UK.
2. Complete the claim form (CH2). You can do this online through your Government Gateway account (the fastest route) or by downloading and posting the form from gov.uk.
3. Submit your claim. Send the completed form and any required original documents such as the birth certificate to the Child Benefit Office. Send originals by recorded delivery. They will be returned to you.
4. Wait for confirmation. You will receive a letter confirming your claim and when payments will start.
5. Decide whether to receive payments. If you or your partner earns over £60,000, you can opt out of receiving the payments to avoid the HICBC while keeping the claim active for NI credits and your child's NI number. See the HICBC section for how to do this.

If you or your partner has an individual adjusted net income above £60,000 in the 2026/27 tax year, you may be required to repay some or all of your Child Benefit through a tax charge. This is the High Income Child Benefit Charge (HICBC).

• The charge applies if either partner's adjusted net income exceeds £60,000, regardless of who claims Child Benefit. It is always the higher earner who pays the charge.
• For every £200 of income above £60,000, you repay 1% of the Child Benefit received. At £80,000 or above, the full amount is clawed back.
• The charge is based on individual income, not combined household income. A couple where both partners earn £59,000 each (£118,000 combined) would not be liable. A single parent earning £61,000 would be.

A reform proposed by the previous government to base the charge on combined household income rather than individual income was subsequently abandoned. The charge continues to apply on the higher earner's individual adjusted net income.

Reducing Your Adjusted Net Income

Adjusted net income is your total taxable income minus certain deductions. Increasing these deductions can reduce or eliminate your HICBC liability entirely.

• Pension contributions: Every pound contributed to a pension through a workplace scheme or personal pension reduces your adjusted net income by one pound. A parent earning £65,000 who makes an additional £5,000 gross pension contribution reduces their adjusted net income to £60,000, taking them below the charge threshold entirely, while also benefiting from 40% tax relief on that contribution.
• Gift Aid donations: The grossed-up value of qualifying Gift Aid donations is deductible from adjusted net income.
• Salary sacrifice: Benefits taken through salary sacrifice, such as pension contributions or electric vehicle schemes, reduce your contracted gross salary, which may lower your adjusted net income depending on how the arrangement is structured.

Student loan repayments, childcare costs, and mortgage payments do not reduce adjusted net income. Use our Take-Home Pay Calculator to model the effect of pension contributions on your adjusted net income before and after.

How the HICBC is Paid: Self Assessment and the New PAYE Option

Until September 2025, the only way to pay the HICBC was to register for Self Assessment and file an annual tax return. HMRC has now launched a digital service that allows eligible employees to pay the charge through their PAYE tax code instead, removing the need to file a return for many people.

You can use the PAYE service if all of the following apply:

• All your income is taxed through PAYE as an employee
• Paying the HICBC is your only reason for being registered for Self Assessment
• You have no other reasons to file a return, such as rental income, self-employment, or capital gains

If you qualify, register through your Government Gateway account. HMRC will adjust your tax code so the charge is collected gradually through your payroll throughout the year. If you have previously been registered for Self Assessment solely for HICBC purposes, you will need to deregister from Self Assessment before switching to the PAYE service.

If you need to file Self Assessment for any other reason, for example because you have rental income or are self-employed, you will continue to pay the HICBC through your tax return as before.

Claiming Child Benefit builds your National Insurance record, even if you opt out of receiving the payments. This matters because you generally need 35 qualifying years of NI contributions or credits to receive the full new State Pension, and gaps in your record can be expensive to fill later.

• If you claim Child Benefit for a child under 12 and you are not working or your earnings are below the Lower Earnings Limit for NI contributions, you automatically receive NI credits for each year you claim.
• These credits count as qualifying years for the State Pension, protecting your entitlement during periods when you are not in paid work.
• Even if you opt out of receiving payments due to the HICBC, you still receive the NI credits if you have an active claim and meet the other criteria.
• This benefit is most valuable for a parent who takes time out of paid work to care for children, though it is worth checking even for working parents who earn below the NI threshold.

One of the most commonly overlooked benefits of claiming Child Benefit is that your child will automatically be issued their National Insurance number just before they turn 16. This happens regardless of whether you have opted out of receiving payments.

• Their NI number is essential when they start part-time or full-time work, apply for a student loan, or claim benefits in their own right.
• If Child Benefit was not claimed for them, they will need to apply for their NI number manually at age 16, which is a more involved process and can cause delays when they need it for employment.
• This automatic issue is one of the key reasons to always make the Child Benefit claim, even if you elect not to receive the payments.

You must tell the Child Benefit Office about changes in your circumstances as soon as possible. This protects you from overpayments you would be required to repay, and ensures you receive everything you are entitled to.

Income changes relevant to HICBC:

If your or your partner's income changes significantly and may move you into or out of the HICBC threshold, re-evaluate your position. You may need to start or stop paying the charge, switch between Self Assessment and the PAYE service, or change whether you receive payments.

Most changes can be reported online through your Government Gateway account, by phone, or by post.

Common mistakes to avoid

• Not claiming at all: Many families with higher incomes do not claim because they expect to pay the HICBC, missing out on NI credits and their child's automatic NI number. Always complete and submit the claim form, even if you elect not to receive payments.
• Delaying the claim: Claims can only be backdated 3 months. Claim promptly after the birth or when a child comes to live with you.
• Failing to report changes: Particularly when a child leaves approved education, or when income changes, leading to overpayments or unexpected HICBC liability.
• Not registering to pay HICBC: If you or your partner earns over £60,000 and receives Child Benefit, the higher earner must either register for Self Assessment, use the new PAYE service, or opt out of payments. Ignoring the charge can result in penalties and interest.
• Assuming the higher earner should make the claim: For NI credits, it is often better for the lower or non-earning partner to be the named claimant, even if the higher earner then pays the HICBC separately.
• Not considering pension contributions: Many families within reach of the HICBC thresholds could eliminate or significantly reduce the charge by increasing pension contributions, without realising it is an option.
• Assuming an apprenticeship keeps Child Benefit going: Apprenticeships are treated as employment, not approved education. Child Benefit stops when a child starts an apprenticeship, and you must inform HMRC.

Frequently asked questions

Child Benefit is one of the most straightforward government payments to claim, yet a significant number of eligible families either do not claim at all or make unnecessary mistakes around the HICBC. Here is a practical sequence to follow.

• Claim as soon as your child arrives. Claims can only be backdated 3 months. Do not wait until you have worked out the HICBC position. Claim first, then decide whether to receive the payments.
• Check whether the HICBC applies to your household. Use the Child Benefit Calculator to see your weekly payment and whether either partner's income triggers the charge.
• If HICBC applies, check whether pension contributions could bring income below the threshold. Use the Take-Home Pay Calculator to model the effect of additional contributions before making any changes.
• Decide how to handle the HICBC if it applies. If income is above £80,000, opt out of payments but keep the claim active. If income is between £60,000 and £80,000, choose between the PAYE service, Self Assessment, or opting out. The right answer depends on your other tax affairs.
• Report changes promptly and review annually. Your child's education status, your income, and your household circumstances can all affect your entitlement. Set a reminder each April when rates and thresholds are updated.

For more detailed information and to manage your Child Benefit claim, refer to these official resources:

• Claim Child Benefit (GOV.UK)

  Official government page to apply online or download forms.

• Report a change of circumstances (GOV.UK)

  Essential for keeping your claim up to date.

• Child Benefit when your child turns 16 (GOV.UK)

  Information on approved education and training.

• High Income Child Benefit Charge (GOV.UK)

  Detailed guidance on the HICBC.

• Self Assessment Tax Returns (GOV.UK)

  For those needing to pay the HICBC via Self Assessment.