HICBC documents

HMRC have issued more information, documents and a flowchart in relation to the High Income Benefit Charge and these can be found here.

The HICBC guidance is at: www.hmrc.gov.uk/childbenefitcharge

The online ‘KANA’ form to elect not to receive Child Benefit is at: https://online.hmrc.gov.uk/shortforms/form/CBOptOut?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk. Taxpayers will need to submit this to HMRC before 7 January for it to be effective for 2012/13.

The online KANA form to restart Child Benefit payments is at: https://online.hmrc.gov.uk/shortforms/form/CBOptIn?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk

The online KANA form to request some information about a partner’s income or Child Benefit receipts is at: https://online.hmrc.gov.uk/shortforms/form/HICBCDisc?dept-name=&sub-dept-name=&location=43&origin=http://www.hmrc.gov.uk

Letters are being send this week to most taxpayers that HMRC think will be affected by the HICBC; the letters are due to start arriving on doormats later this week – probably Saturday. 

The documents include:

  • a copy of the letter 
  • the flowchart that will accompany the letter 
  • the new Child Benefit (CB) claim form, which includes an optional election not to receive CB 
  • some FAQs 
  • copy of the KANA election form to enable current CB recipients to opt not to receive CB from 7 January 2013; and 
  • the HMRC directions – these include confirmation that an election will not have effect if the high income person’s income unexpectedly falls and ends up in the band between £50k and £60k if you notify HMRC on a revocation form, so these people should not lose out.

Technical Team

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