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OTS calls for improved administration of the high-income child benefit charge

News Team, 09/03/2022

HM Treasury's Office for Tax Simplification (OTS) has published an evaluation update paper on the High Income Child Benefit Charge (HICBC) and its wider implications.

The evaluation update considered the operation and collection of HICBC, including how child benefit is claimed and how this relates to the HICBC and other matters, such as national insurance credits and the provision of National Insurance numbers.

The OTS said that it rec...


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