TAXguide 19/17 high income child benefit charge
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. Read a summary here, Tax Faculty members can download the full guide.
The full 20 page guide covers:
Section | |
---|---|
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 |
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Appendix 2: child benefit |