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TAXGUIDE

TAXguide 19/17 high income child benefit charge

Technical release

Published: 07 Nov 2017 Update History

In TAXguide 19/17, David Kirk provides a step by step explanation of how to calculate the high income child benefit charge and highlights the potential pitfalls.

The full 20 page guide covers:

  1. Introduction
  2. Who pays the charge?
  3. How much to pay
  4. Election not to receive child benefit
  5. How to pay
  6. Ethical considerations and other practical matters
  7. Obtaining information
  8. Tax planning
  • Appendix 1: suggested client questionnaire
  • Appendix 2: child benefit

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TAXguide 19/17

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