A person may be able to claim the support in certain cases where they are looking after a child for a friend or relative.
If a claimant or their partner earns more than £50,000, they may have to pay the High Income Child Benefit Charge. People who earn £60,000 or more will be charged the full amount of Child Benefit they claim.
A person may also have to pay the charge if someone else receives Child Benefit for a child living with the person, and they contribute at least an equal amount to the child’s care.
This is the case regardless of if the child living with the person is their child or not. Those whose income is over the threshold can choose to receive the benefit payments and pay any tax charge at the end of the tax year, or opt out of getting the payments and so avoid the charge.
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