Of course there will be some individuals who know their income will exceed £60,000 year after year which means any benefit received will end up being withdrawn via the high income child benefit charge anyway. Having to pay the charge also creates the need to submit a self assessment which might not have otherwise been required. Therefore an individual can opt not to receive the child benefit
but HMRC recommend that they still complete the child benefit claim form
and simply state on the form that they do not want to receive the payment. By doing this they will still enjoy the national insurance benefits detailed above such as state pension credits and the automatic issuing of a national insurance number for the child when they reach the age of 16.
If you are already claiming child benefit then you can stop this by completing the online form or contacting the child benefit office by post or phone
. Once you have stopped the benefit payment you will still be responsible for paying any high income child benefit tax charges relating to previous years and will also need to inform the child benefit office of any changes to your personal situation that may affect your entitlement to child benefit. The latter is particularly important as although you won’t be receiving the payments you may still be benefiting from the national insurance credits.