ICAEW.com works better with JavaScript enabled.

TAXGUIDE

TAXguide 19/17 high income child benefit charge

Technical release

Published: 07 Nov 2017 Update History

In TAXguide 19/17, David Kirk provides a step by step explanation of how to calculate the high income child benefit charge and highlights the potential pitfalls.

The full 20 page guide covers:

  1. Introduction
  2. Who pays the charge?
  3. How much to pay
  4. Election not to receive child benefit
  5. How to pay
  6. Ethical considerations and other practical matters
  7. Obtaining information
  8. Tax planning
  • Appendix 1: suggested client questionnaire
  • Appendix 2: child benefit

Join the Tax Faculty

The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

Tax
TAXguide 19/17

Tax Faculty members and ICAEW members can download this guidance in full.

Download
Open AddCPD icon

Add Verified CPD Activity

Introducing AddCPD, a new way to record your CPD activities!

Log in to start using the AddCPD tool. Available only to ICAEW members.

Add this page to your CPD activity

Step 1 of 3
Download recorded
Download not recorded

Please download the related document if you wish to add this activity to your record

What time are you claiming for this activity?
Mandatory fields

Add this page to your CPD activity

Step 2 of 3
Mandatory field

Add activity to my record

Step 3 of 3
Mandatory field

Activity added

An error has occurred
Please try again

If the problem persists please contact our helpline on +44 (0)1908 248 250