HMRC publishes research report on high income child benefit charge compliance.

13 June 2022

In 2020, Her Majesty's Revenue and Customs (HMRC) commissioned research exploring the barriers to compliance for the high income child benefit charge. The research was based on 48 in-depth interviews with individuals who were liable for the charge. The resulting report has now been published.

The key findings were:

•    Generally non-compliance was not intentional, and participants were motivated to meet their responsibility.

•    The main barriers to compliance were lack of awareness, lack of understanding of the charge and compliance process, and having complex earnings.

•    Understanding that it was the customer’s responsibility to take action and having awareness at the point of becoming liable were the main enablers that contributed to compliance.

•    The areas for further support which were identified included: better communication from HMRC, improving customer understanding, and raising awareness.


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