ACCA Applied Skills · Taxation (UK) · Income from employment
In 2025–26 Raj received child benefit of £1,500. His adjusted net income was £60,000 exactly. What is his child benefit income tax charge?
The charge is nil. The high income child benefit charge applies 1% for each £200 of income above £60,000, and Raj's adjusted net income is exactly £60,000, so there is no excess to charge.
- A£0Correct
- B£15
- C£150
- D£1,500
Explanation
The charge only applies to income over £60,000. Income of exactly £60,000 has no excess, so there are no £200 steps and the charge is nil.
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