Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC takes to notify Child Benefit claimants that start to receive a salary which effects their entitlement of their responsibility to complete a tax self-assessment.

The High Income Child Benefit Charge (HICBC) applies to anyone with an income over £50,000 who claims Child Benefit, or whose partner claims Child Benefit.

Those who continue to receive Child Benefit must register for Self Assessment to declare their Child Benefit payments and pay the tax charge through their tax return.

HMRC makes information on HICBC, and the need to declare and pay HICBC via Self Assessment widely available. Guidance is published on gov.uk, which lists HICBC among the criteria for those who must file a Self Assessment return, and HMRC uses social media and marketing campaigns to increase awareness.

HMRC also writes to individuals to remind them to check whether they need to register for Self Assessment to declare their Child Benefit payments, where it is aware that individuals may have become liable for HICBC.