OTS evaluation paper on the High Income Child Benefit Charge

Published on: 02 March 2022

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Specialist Tax Regulatory Materials

Article summary

The OTS has published an evaluation update paper on the High Income Child Benefit Charge (HICBC) and its wider implications. The note considers the operation and collection of the HICBC, including how child benefit is claimed and how this relates to the HICBC and other matters, such as national insurance credits and the provision of National Insurance numbers.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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