You may be able to pay the High Income Child Benefit Charge through PAYE instead of filing solely for that charge. Check the current conditions and whether any other reason still requires Self Assessment. Do not stop filing an issued return without resolving the notice.
Check the conditions before paying for a return
The PAYE option can apply when you do not need a return for another reason, are paying for the relevant current or previous year and act within HMRC’s permitted timeframe. For 2025/26, the guidance gives 31 January 2027 as the relevant cut-off for this option.
If you have self-employment or another reason to file, the position can be different. Use HMRC’s current guidance rather than assuming the charge is the only issue.
Bring the household facts
Tell the accountant who received Child Benefit, the relevant dates and the income information needed to assess the charge. Adjusted net income is not always the same as salary or the amount paid into your bank.
Do not simply stop filing
If you have previously filed only because of the charge, HMRC explains how to contact it about leaving Self Assessment and registering for PAYE collection instead. Do not ignore an outstanding notice to file.
A useful distinction
Child Benefit received, the person responsible for any charge and the method of paying that charge are separate questions. Give the accountant the household and income facts rather than assuming the recipient alone must always file.
Does PAYE collection deal with my other income?
Not automatically. A PAYE route for this charge does not settle separate self-employment, rental or other reporting requirements. Check the complete position before deciding that no return is needed.
What if I have already received a filing notice?
Address it with HMRC. Do not stop filing without checking the steps needed to leave Self Assessment where appropriate. Keep confirmation of the arrangement and review it if circumstances change. The availability of a route can also depend on the year and timing.
Next step: Check the current HMRC conditions first. If you need a return for other income or want the wider position reviewed, explain that to TaxSimba before choosing a package.
Review both partners’ relevant income
Illustrative preparation example.
Gather the Child Benefit figures and relevant income information before deciding who has a charge and how it is reported. Keep pension and donation evidence available where they affect adjusted net income. A PAYE route for the charge does not resolve an unrelated notice to file.
Check: Has the whole reporting position been checked before deciding to leave Self Assessment?
| Check | Practical action |
|---|---|
| Who is responsible for the charge? | Check the relevant household facts and adjusted net income, not only who receives the payments. |
| Does the PAYE route fit the year and timing? | Use HMRC's current conditions before choosing collection through a tax code. |
| Is a return required for another reason? | Review all income and deal with any existing filing notice. |
Does the benefit recipient always pay the charge?
Not necessarily. Responsibility depends on the applicable household and income rules. Supply both partners' relevant details.
Can I stop filing once I request PAYE collection?
Do not assume so. Follow HMRC's process for any existing return requirement and retain confirmation.
Download a checklist for this guide
- Record Child Benefit recipients and dates.
- Gather both partners' relevant income information.
- Identify pension and Gift Aid details affecting adjusted net income.
- Check PAYE-route timing and eligibility.
- Resolve other filing reasons and existing notices.