Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what direct mailings have been sent since 2012 to advise parents of the High-income Child Benefit Charge.

The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support is targeted at those who need it most. It applies to anyone with an individual income over £50,000, who receives Child Benefit or whose partner receives it. The charge increases gradually for taxpayers with incomes between £50,000 and £60,000.

HM Revenue and Customs (HMRC) have taken considerable steps to raise awareness of HICBC. HMRC wrote to about 800,000 families affected by the charge when it was launched, and ran a high profile advertising and media campaign in 2013. HMRC also sent letters to two million higher rate tax payers in 2013, containing a prominent message about the charge.

HMRC use a wide array of channels to reach those who may be liable to pay the High Income Child Benefit Charge. This includes putting information about the charge in packs made available to new parents which tell them how to claim Child Benefit. In addition, where HMRC hold all the relevant information, HMRC write to parents who may have become liable for HICBC, explaining what they need to do to pay the charge when it is due and avoid penalties.