The High Income Child Benefit Charge
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.

Child Benefit. House of Commons Library Research Paper 98/79.
Child benefit (207 KB , PDF)
Child Benefit. House of Commons Library Research Paper 98/79.
Child benefit (207 KB , PDF)
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of £50,000.
An introductory overview of the social security system in the United Kingdom.
Evidence of impact since the two-child limit was introduced in April 2017.