Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the self-assessment process on individuals that receive child benefit and pay the high income child benefit charge; and whether he plans to simplify the self-assessment process.

A Self Assessment tax return is currently the only means for HM Revenue and Customs to establish the correct HICBC liability.

The Government announced in July 2023 that steps will be taken to enable employed individuals to pay the HICBC through their tax code, removing the need to register for Self Assessment. This will make the process of paying the charge simpler for individuals who become liable to the charge, reaffirming the Government’s commitment to a simpler and fairer tax system.