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Updated on 16 October 2025

A new way to pay the high income child benefit charge

We have updated our guidance on the high income child benefit charge (HICBC) to explain HMRC’s new provisions for paying the charge via pay as you earn (PAYE). This might mean that you no longer need to file a tax return. 

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Updated on 15 October 2025

Are you completing the CEST tool correctly?

Our updated guidance page explains how to use HMRC’s Check Employment Status for Tax (CEST) tool, what its key questions mean, and how to avoid common pitfalls when completing it. Our guidance also outlines the tool’s limitations and includes a worked example.

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