If the income of you or your partner exceeds £50,000 then High-Income Child Benefit Charge (HICBC) applies.

However, during the Coronavirus pandemic, many people suffered a reduction in income and this therefore may need review.

The furlough scheme caps the grant at £2,500 a month, so where income has not been topped up by the employer, individuals who were previously within the scope of the HICBC may not be for 2020/21.

Similarly, self-employed taxpayers who couldn’t work during the pandemic and didn’t qualify for the Self-Employment Income Support Scheme grant because their annual average profits exceed £50,000 may also be outside the HICBC for 2020/21.

If you have previously stopped child benefit because you fell into the HICBC we advise you review your annual income for 2020/21 and if it is under £50,000 then you could restart child benefit.

This can be done online or by contacting the Child Benefit Office.