HM Revenue and Customs (HMRC) has confirmed a £60,000 rule for the 2026/27 tax year that will see households face an extra tax charge.

The rule affects households claiming Child Benefit payments, with those who exceed a £60,000 earning threshold subject to paying the High Income Child Benefit Charge (HICBC). The HICBC applies if either you or your partner receives Child Benefit and at least one of you earns more than the £60,000 threshold. In this case, you will have to pay some of your Child Benefit back at a rate of 1% for every £200 you earn above £60,000. If you or your partner earns £80,000 or more, then you must pay all of the Child Benefit back to HMRC.

If your adjusted net income is over the threshold and so is your partner's, then whoever has the higher income is responsible for paying the tax charge. 'Partner' refers to someone you're not permanently separated from who you're married to, in a civil partnership with or living with as if you were.

Confirming the rule for the new 2026/27 tax year, HMRC said: "From tax year 2024 to 2025 onwards, if you or your partner earn more than £60,000 a year, you'll have to pay some of your Child Benefit back. If you or your partner earn £80,000 or more, you'll have to pay all of it back.

"You'll pay back 1% of your Child Benefit for every £200 you earn over the threshold. Example: Your adjusted net income is £67,600 in tax year 2024 to 2025. This is £7,600 over the £60,000 threshold. As 7,600 divided by 200 is 38, you'll pay back 38% of your Child Benefit."

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If your income exceeds the threshold, you can choose to either get Child Benefit payments and pay the tax charge, or opt out of getting payments and not pay the tax charge.

If you do opt to pay the tax charge, this can be done through your PAYE tax code or through Self Assessment.

HMRC issued a tax warning reminder to households claiming Child Benefit that have received a pay rise at the start of the new tax year in April, as it could push some claimants into the HIBC band.

In a post on X, HMRC said: "Attention parents! Recently had a pay rise? If you're now earning over £60k and you get Child Benefit you may need to pay some of it back.

"You can use the new High Income Child Benefit Charge service if you don't already complete Self Assessment. For more information, search "High Income Child Benefit Charge" on http://GOV.UK or click the link below."

Millions of households claiming Child Benefit have seen a boost to payments as the new tax year began on April 6, with rates now worth £27.05 per week for the first or eldest child, and £17.90 for any additional children - an annual increase of £52 and £33.80 respectively.

Over a full year, this amounts to a total of £1,406.60 per year for the eldest or only child, and an additional £930.80 per year for each additional child, with no limit as to how many children parents can claim for.