HMRC letter targets missing High Income Child Benefit Charge

HMRC are writing to taxpayers whose Self-Assessment tax returns for the year ended 5 April 2023 may have omitted Child Benefit payments received by their household, and who therefore may have failed to pay the High Income Child Benefit Charge (HICBC). 

We understand the letters will not be copied to recipients' agents or tax advisers, but we are able to share a copy of the letter with permission from HMRC, together with a Welsh language version. 

Anyone receiving the letter who does not have a tax adviser and who is not familiar with the HICBC may find our basic HICBC explainer video helpful. Those needing professional assistance to check their liability to the HICBC may benefit from using our Find an ATT member service to help locate a suitable adviser.