How do I pay the High Income Child Benefit Charge through PAYE?

When can I pay the charge through PAYE?

The live rule is on Pay the tax charge through PAYE. You can use the service only if all of the following apply: you do not need to send a tax return for another reason (GOV.UK’s example is becoming self-employed); you are paying the charge for the current or previous tax year onwards; and it is on or before 31 January after the tax year you need to pay for.

GOV.UK says that once you are registered, HMRC sets the payments up and sends the new tax code to you and your employer. If you receive income from a pension, HMRC sends the new tax code to the pension provider. You still need to tell HMRC if your circumstances change.

How do I register on the GOV.UK PAYE service?

Use this route only if you are not already in Self Assessment for the charge. If you already filed a return for it, skip to the next section — GOV.UK says you cannot jump straight into the online PAYE service until you have left Self Assessment by phone.

1. 1
   Collect the figures first — the service cannot save progress GOV.UK lists: your adjusted net income; your partner’s adjusted net income if you have a partner; the National Insurance number of any partner who received Child Benefit in the last tax year; and the dates of relationships with any partners receiving Child Benefit. Work adjusted net income from the official four steps, not from a single P60 line.
2. 2
   Sign in to the PAYE service Open Pay the tax charge through PAYE. You can create sign-in details if you do not have them. GOV.UK says you may be asked to prove your identity, usually with photo ID such as a passport or driving licence.
3. 3
   Read the new tax code when it arrives HMRC sends the code to you and to the employer or pension provider. Which? (17 May 2026) describes deductions starting from the next pay period and spreading over the remaining months to 5 April; if two tax years are collected at once, monthly deductions can be higher. The legal route and the 31 January test remain the GOV.UK pages.

What if I already file Self Assessment only for this charge?

GOV.UK’s PAYE and overview pages say the same thing: if you previously completed a Self Assessment tax return to pay the tax charge and not for any other reason, you can choose PAYE instead. You must contact HMRC by phone to leave Self Assessment and to register to pay the charge through PAYE. If you still need Self Assessment for other reasons, you must keep paying the charge through Self Assessment.

Have the same pack ready for the call: your adjusted net income; the National Insurance number of any partner who received Child Benefit in the last tax year; and the dates of relationships with any partners receiving Child Benefit. LITRG adds that you should be able to ask to be removed from Self Assessment and registered for PAYE on the same call, and that if last year’s charge is already on a filed return it is often cleaner to move only the current year and later years onto PAYE.

What if I miss 31 January?

Then GOV.UK requires Self Assessment for that year. The overview example: you need to pay the charge for the tax year starting on 6 April 2025; if it is after 31 January 2027, you must pay through Self Assessment. The Self Assessment page says that if you do not usually send a return, you need to tell HMRC by 5 October following the tax year, by registering for Self Assessment. That page also says you may get a penalty if you need to pay through Self Assessment but do not register, or do not declare Child Benefit on the return.

The higher earner is still the person who pays — see Who pays the High Income Child Benefit Charge if my partner claims?. PAYE is a collection method, not a change to who is liable.

What if I cannot get information from my partner?

The PAYE page repeats the yes/no letter route. Write to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS, and ask whether your partner or ex-partner gets Child Benefit or has a higher income than you. HMRC replies yes or no. It does not share their figures or National Insurance number. You can only ask if you live together, or you separated within the tax year you want information for.

In shortIn short: PAYE is available when GOV.UK’s three tests are met and you have PAYE income. Miss 31 January, or need a tax return for another reason, and Self Assessment is the route. If Self Assessment exists only for this charge, phone HMRC before you try the online PAYE service.