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Working tax credits and child benefit.
Child Benefit is receivable by a person responsible for each child who is under 16, or 19 if they stay in education or training.
If the person (or their spouse or partner) has 'adjusted net income' above £60,000 the person with the highest income has to pay some of the Child Benefit as a tax charge.
Where 'adjusted net income' is more than £80,000 a year, the tax charge equals the Child Benefit received.
20 Jan 2026
Despite falling behind its peers, the UK economy could be on the brink of a turnaround so the government must up rather than run-down its growth strategy, says the Resolution Foundation.
19 Jan 2026
HMRC is reminding taxpayers due to submit their self assessment tax returns that there are many different payment options ahead of the 31 January deadline.