CBTM03140 | Payments: Making an election or revocation because of the High Income Child Benefit Charge

Making an election or revocation

SS A Act, section 13A(9), SS A Act (NI), section 11A(9)

A person can only make an election or its revocation by:

• Completing the paper or electronic form His Majesty’s Revenue and Customs provide for the purpose, and returning it to Waterview Park, Mandarin Way, Washington, Tyne and Wear, NE38 8QG; or

• Providing His Majesty’s Revenue and Customs with the same information in writing at that address; or

Providing His Majesty’s Revenue and Customs with the same information by speaking to an officer of Revenue and Customs by telephone, using the helpline telephone number provided for the purpose.