This page looks at some complications which arise with the high income child benefit charge (HICBC) when a relationship ends. This is a complex area. You should seek specific advice on HICBC issues which may arise on separation. 

If your income falls, your liability to the high income child benefit charge (often referred to as HICBC) may change or be eliminated completely. Where this is the case, if you do not currently claim child benefit, you may wish to consider claiming it. If you have opted out of receiving payment, ...

If you are a Scottish taxpayer, you should understand Scottish income tax. We explain how Scottish income tax works in more detail, including how it is collected and how it affects things like gift aid donations and pension contributions. Scottish income tax has applied since 6 April 2017.

If you have received some financial support from parents, other family members or friends who can afford to give or lend money, you will want to know what the tax implications are, if any. This depends on whether the support is through a loan or a gift of cash.

Like the personal allowance, the blind person’s allowance is deducted from taxable income before income tax is calculated. It can reduce the amount of income tax you pay.

The married couple’s allowance gives you an amount (known as a tax credit or tax reducer) that can reduce the amount of income tax you pay.