Child Benefit Basics

You can claim Child Benefit if you are responsible for a child who is:

• Under 16, or
• Under 20 and in approved education or training (A-levels, T-levels, NVQ up to level 3, or equivalent)

Only one person can claim Child Benefit per child. If two people claim for the same child, HMRC will decide who receives it based on who the child lives with. You must live in the UK and the child must be living with you or you must be contributing at least as much as the Child Benefit amount towards the child's upkeep.

You can claim Child Benefit as soon as the child is born or comes to live with you. Claim as early as possible — Child Benefit can only be backdated for three months.

If you or your partner's adjusted net income exceeds £60,000 in a tax year, you become liable for the High Income Child Benefit Charge (HICBC). The charge applies to the higher earner, not necessarily the person who claims Child Benefit.

The charge works as follows:

• Income between £60,000 and £80,000: you repay 1% of Child Benefit for every £200 of income above £60,000.
• Income above £80,000: you repay the full Child Benefit amount.

Even if the charge means you repay all of the Child Benefit, it is still worth claiming and opting out of receiving payments — claiming protects your National Insurance record (important for State Pension) and protects the child's own NI record. You can opt out of receiving payments while keeping your NI credit.

Claim Child Benefit online through the HMRC website (gov.uk/child-benefit) or by completing form CH2. You will need:

• Your child's birth certificate or adoption certificate
• Your National Insurance number
• Your bank account details

Claims are processed by HMRC and payments are made every four weeks directly to your bank account. If you are a higher earner subject to the HICBC, register for Self Assessment to declare and pay the charge annually.

If you already receive Child Benefit and your child leaves approved education, you must notify HMRC within four weeks. Failure to do so may result in an overpayment that must be repaid.

Child Benefit applies in a range of situations that are not always obvious, and understanding the edge cases helps ensure you do not miss out.

Children in approved education or training aged 16–20: Child Benefit can continue beyond age 16 if the young person is enrolled full-time in non-advanced education (A-levels, T-levels, NVQs up to level 3, or equivalent Scottish qualifications) or in an approved government-funded training programme. University or higher education does not count — Child Benefit ends when the young person starts a higher education course even if they are under 20. HMRC requires the education or training provider to confirm the young person is enrolled. Extensions are available for young people who are registered with Careers Wales or the Connexions Service in England as not in employment, education, or training (NEET) — contact HMRC to ask about the child benefit extension in these circumstances.

Adopted children and looked-after children: Child Benefit can be claimed for an adopted child as soon as the child is placed with you for adoption, not just from the formal adoption order date. Foster carers cannot usually claim Child Benefit — the local authority or fostering agency is responsible for the child's upkeep. However, if a child is placed with you under a Special Guardianship Order or a Child Arrangements Order (residence order), you can claim Child Benefit as the person responsible for the child.

Interaction with the two-child limit: Child Benefit is not affected by the two-child limit — it is paid for every qualifying child regardless of birth order. This is an important distinction from the Universal Credit child element, which is limited to the first two children for those born after April 2017. Families with three or more children should always claim Child Benefit for all children, even if they are not entitled to the UC child element for the third child onwards.

EEA nationals and migrants: EU and EEA nationals with settled status or pre-settled status and a right to reside based on employment, self-employment, or settled status can claim Child Benefit if they are habitually resident in the UK and meet the other eligibility conditions. Recent arrivals who have not yet established habitual residence (usually at least three months) may face delays in their claim while HMRC assesses their residence status. Citizens of countries that have bilateral agreements with the UK may have different rules — seek advice if you are uncertain.

Disputes over who should receive Child Benefit: Where two people both claim Child Benefit for the same child, HMRC decides who is entitled based on statutory priority rules. The person with whom the child lives has priority. If the child lives with both parents on a shared care basis, HMRC applies a priority order: the partner who is claiming Child Tax Credit; if neither or both are, the mother; if neither is the mother, the person with the primary residence arrangement. Disputes can be resolved by contacting HMRC in writing, setting out the child's living arrangements, with supporting evidence.