High Income Child Benefit Charge
The High Income Child Benefit Tax Charge (HICBC} was introduced by HMRC in January 2020, and it�s a special tax charge which applies to anybody with an annual income over a certain level (�50K). It applies if you are the main wage earner, spouse or joint-heirs, or child, and it can also apply if one of you are self-employed. The charge is collected under Self Assessment.
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