If you or your partner receives Child Benefit and either of you has adjusted net income above £60,000, the higher earner may have to pay the High Income Child Benefit Charge. The charge is 1% of the Child Benefit received for every £200 of income over £60,000, up to the full amount at £80,000. You can still claim Child Benefit and opt out of the payments to protect National Insurance credits, or pay and report the charge through Self Assessment. Check the latest thresholds and rules on GOV.UK, as they can change.