1. Reconstruct adjusted net income
For 2025/26, start with taxable income before Personal Allowances, including employment benefits, savings, dividends and relevant property income. Apply the permitted adjustments using evidence. Do not substitute take-home pay or salary alone. Review both partners separately.
2. Check how pension relief was given
Qualifying relief-at-source contributions and Gift Aid use gross amounts in the adjusted net income calculation. Check provider statements and payroll treatment so a deduction is not counted twice. A contribution paid now cannot simply be assigned to a completed tax year. Our pensions and Gift Aid guide explains the records to gather.
3. Match the award to the household chronology
Collect the award, payment history and dates of relevant relationship changes. The charge may fall on the higher-income partner even where the other partner claims. Children need not be your own. Shared care, separation and another person’s claim require the actual living and support arrangements to be reviewed; a maintenance payment alone does not settle liability.
4. Check the reporting route before registering
Current GOV.UK guidance provides PAYE and Self Assessment routes. A person who needs a return for another reason must use Self Assessment. Do not assume every Child Benefit charge requires a new return, or ignore an existing notice to file. Check eligibility and the applicable date through the official guidance.
5. Send a complete review pack
Prepare income schedules for each partner, pension statements showing relief method, Gift Aid records, the Child Benefit award and household dates. Mark estimates and missing evidence clearly. Distinguish the completed-year calculation from planning for the current year.
UA Tax supports clients in London and across the UK. Personal tax services start from £400, with the scope agreed in advance. Get in touch with the tax year, income sources and whether HMRC has issued a filing notice. Use the secure route we arrange for detailed records.
For advice on your own circumstances, see our Child Benefit tax review service and agree the scope before acting.
Official sources and further reading
These primary sources support the framework above. Check the current version before acting because tax law and HMRC guidance can change.