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            <span>Flow chart - high income child benefit charge</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Flow chart - h</span><span>igh income child benefit charge</span></h1><p class="Introintroduction"><span>If you or someone</span><span> you</span><span> live with</span><span> </span><span>is receiving child benefit </span><span>and your or their income exceeds</span><span> </span><span>the l</span><span>imit set by the </span><span>government</span><span>, one of </span><span>you will be </span><span>required</span><span> </span><span>to pay </span><span>extra tax</span><span>. The </span><span>tax charge can </span><span>apply in other circu</span><span>mstances</span><span> </span><span>wher</span><span>e </span><span>someone not living with you </span><span>re</span><span>ceives child benefit for a child that lives with you. </span><span>E</span><span>very year tho</span><span>usands of people fall foul of HMRC and face a penalty for non-declaration</span><span>.</span></p><h2 class="Introsubtitle1"><span>Flow chart</span></h2><p class="Introbody"><span>The </span><span style="font-weight:bold">F</span><span style="font-weight:bold">low Chart </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> High </span><span style="font-weight:bold">Income </span><span style="font-weight:bold">Child Benefit Charge</span><span> will he</span><span>lp you decide if you or your partner are liable to the high income child benefit charge (HICBC)</span><span>.</span></p><p class="Introbody"><span>D</span><span>efinitions </span><span>for the flow chart:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:26.03pt; padding-left:9.97pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">Partner</span><span style="font-family:Helvetica; font-weight:bold"> -</span><span style="font-family:Helvetica"> for the p</span><span style="font-family:Helvetica">urpose of the </span><span style="font-family:Helvetica">HICB</span><span style="font-family:Helvetica">C</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">those</span><span style="font-family:Helvetica"> who are</span><span style="font-family:Helvetica">:</span><ul type="circle" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:28.1pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">married, </span><span style="font-family:Helvetica">or living together as if they were married; or</span></li><li class="Introbody" style="margin-left:28.1pt; padding-left:7.9pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">civil partners,</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">o</span><span style="font-family:Helvetica">r living together as if they were civil partners.</span></li></ul></li></ul><p class="Introbody"><span>&#xa0;</span></p><p class="Introintroduction"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/382/429382.png" alt="Flow chart - high income child benefit charge" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___high_income_child_benefit_charge/models/doc-kt_428902_429382_428058" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docstatusupdated floatLeft">UPDATED</span><span class="docdate floatRight">12.04.2024</span><div class="clear"></div><div><strong>File size:</strong> 24.94K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/pdf.gif" alt="PDF document" title="PDF document"/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___tax_relief_for_loan_interest/models/doc-kt_428902_429409_428054">Flow chart - tax relief for loan interest</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___income_tax_trading_loss_relief/models/doc-kt_428902_429560_428039">Flow chart - income tax trading loss relief</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___pension_contributions_annual_allowance/models/doc-kt_428902_429355_428057">Flow chart - pension contributions annual allowance</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___claiming_the_trading_allowance/models/doc-kt_428902_429552_428040">Flow chart - claiming the trading allowance</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___claiming_overpayment_relief/models/doc-kt_428902_429374_428060">Flow chart - claiming overpayment relief</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/personal_income_tax/models/f-428902">More...</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/382/429382.png" alt="Flow chart - high income child benefit charge" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___high_income_child_benefit_charge/models/doc-kt_428902_429382_428058">Document introduction</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___high_income_child_benefit_charge/models/doc-kt_428902_429382_428058">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/personal_tax/personal_income_tax/flow_chart___high_income_child_benefit_charge/models/doc-kt_428902_429382_428058">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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