HICBC Taper Calculator
Opt-Out Strategy
If your income exceeds £80,000, 100% of Child Benefit is clawed back. You should still claim Child Benefit but select **"Opt Out of Payments"** so your non-working spouse receives annual National Insurance State Pension credits automatically.
Frequently Asked Questions (HICBC)
Net Adjusted Income is your total taxable income before personal allowances minus pension contributions (Gift Aid & workplace pension salary sacrifice).
You pay the charge by filing an annual HMRC Self Assessment tax return.