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
	Appendix 2: child benefit