How does the High Income Child Benefit Charge work if I'm self-employed?

How does the High Income Child Benefit Charge work if I'm self-employed? In 2026-27, if your adjusted net income is over £60,000, you pay back 1% of your family's Child Benefit for every £200 above it, and all of it from £80,000. Self-employed people pay it through their tax return. Your profit. Adjusted net income starts with your taxable income, which for a sole trader is profit after allowable expenses, plus any wages, savings interest, dividends or rent. Grossed-up pension contributions and Gift Aid donations are then taken off. You do, if your adjusted net income is over £60,000. The partner with the higher adjusted net income pays the charge, whichever of you gets the payments. A partner is someone you are married to, in a civil partnership with or live with as a couple, and are not permanently separated from. Not while you are self-employed. GOV.UK says you must pay through Self Assessment if you need to send a tax return for another reason, such as being self-employed. The PAYE route is for people who have no other reason to file a return. Read the full answer, with every source, at rightotax.co.uk.