HMRC have provided the Association with details of an Issue briefing on the subject of the High Income Benefit Charge. This can be found here.
Any taxpayer with income above £50,000 in a tax year who receives Child Benefit, or lives or lived with a partner receiving Child Benefit, is now liable to pay an income tax charge. The briefing explains who is affected by the charge, how it works and how we administer it, and the information we provide to customers.
We hope you find this information useful. If you have any queries, please get in touch with the HMRC External Affairs team at communications.corporate [at] hmrc.gsi.gov.uk