1. Claiming child benefit? How high was your income during 2021/22?

You will be liable to the high-income child benefit charge (HICBC) if you, or your partner, have annual income of more than £50,000 and one of you gets child benefit.

If your income is between £50,000 and £60,000, then the tax charge is less than the full amount of child benefit and increases gradually to 100% as income reaches £60,000 and over.

If you were previously paying the charge but your income dropped during the year due to furlough, you may have paid too much tax through your pay, so check if you are due a refund.