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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
Introduction
Who pays the charge? 
How much to pay 
4 Election not to receive child benefit 
How to pay 
6 Ethical considerations and other practical matters
7 Obtaining information
Tax planning 

 Appendix 1: suggested client questionnaire

 Appendix 2: child benefit

TAXguide 19/17

Tax Faculty members can download this guidance in full

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