UK parents · tax year 2026-27 · worked examples
These households are fictional. Every pound on the case pages is traced to contracts/tax-year-2026-27.json using 52 weeks and rounding to the nearest pound. The rules engine is not live yet, so this is a worked trace — not a promise you would be paid the same amount.
Two PAYE salaries add up to £70,000, so this couple nearly opted out of Child Benefit. The High Income Child Benefit Charge looks at the higher earner, not the household total — and neither of them is over £60,000. They already get Child Benefit. The money they are more likely missing is Tax-Free Childcare, plus the 30 hours offer for both children.
Likely unclaimed £3,536 a year on the contract rates
See the workingMhairi is self-employed in Leith; Callum works part-time. Their daughter is two. England's 30 hours offer does not apply in Scotland. The pounds we can trace today are UK Child Benefit and Tax-Free Childcare. Scottish Child Payment and Best Start sit with A7 — they are not in the tax-year file, and this household's earnings make a qualifying-benefit route uncertain.
Likely unclaimed £2,863 a year on the contract rates
See the workingLeah already gets Universal Credit and pays a childminder £160 a week for an 11-week-old. She has not added those childcare costs to her UC claim, and she has not claimed Child Benefit or a Sure Start Maternity Grant. Tax-Free Childcare would be the weaker childcare route here. Healthy Start is listed only as a trace — official scheme rules now also test earned income, and that test is not in the tax-year file.
Likely unclaimed £8,979 a year on the contract rates
See the workingThis is information and guidance, not official advice and not a guarantee you will receive any amount. Confirm on GOV.UK or mygov.scot before you claim. You can also run the checker with your own answers.