HMRC One to Many letter – High Income Child Benefit Charge Digital PAYE Coding Solution

HMRC have advised us that they have recently commenced a One to Many letter campaign directed at PAYE taxpayers whose income is over £60,000 who may be liable for the High Income Child Benefit Charge (HICBC) for the tax year 2024/25 and/or 2025/26. The letter sending process commenced on 22 September 2025 and will continue until 18 November 2025.

The purpose of the letter is to advise taxpayers that they may be liable for the HICBC for 2024/25 and/or 2025/26 and to follow the flowchart in the letter to work out if they need to pay the charge.

The letter also tells them that they can apply to pay the HICBC through their tax code using the new digital service on GOV.UK or the HMRC App, rather than having to register for Self-Assessment and submit a Self-Assessment tax return (as long as there is no other reason why they need to file a return).

Further HICBC guidance is available on the CIOT’s Low Incomes Tax Reform Group’s website.

A copy of HMRC’s letter is provided below.

Please check if you need to pay the High Income Child Benefit Charge