High Income Child Benefit Charge on maternity leave?

[WhatAreYouDoingSundayBaby]

I was wondering if anyone knew what happens if you sign up for the High Income CB Charge via PAYE and then go on maternity leave?

2025-2026 will be the first tax year where I have crossed the threshold and need to pay this charge, but (all being well) I am due to go on maternity leave in June 2026, which will obviously mean my income will be far lower for 2026-2027.

However, reading into it it seems that HMRC will adjust my tax code to take the charge each month, and I am just wondering if that will result in a set amount which continues to come out even while I am on Statutory Maternity Pay, or whether it's a % based on income that month?

If it is a fixed amount, am I better to not sign up for PAYE and just do a tax return option before the January 2027 deadline? Then sort out the PAYE when I'm back at work? If I sign up to PAYE now, will they assume my pay remains the same each month even when I am off, or will they know what I am earning each month and adjust down accordingly?

I am a bit concerned that they will be taking a fixed amount for what's owed from 2025-2026 and then on top of that a fixed monthly amount for 2026-2027 too, based on my pre-mat leave salary? All while I have minimal income.

Sorry for lots of questions, I find it very confusing and everything I'm reading online is unclear.

Ignore! I misunderstood.

My current income is less than 70k so I should still get to keep more than 50%, so I think it's probably still worth it, especially for the year I am off and when the 2nd baby comes.

But I just feel quite clueless about the process. I am glad I can now pay it via PAYE but just confused how this will work on maternity leave, I will be skint enough already without signing up for HMRC to take a massive chunk each month🙈

Eg I paid the majority of my Student Loan via PAYE but it literally changed each month based on what I earned, so it wasn't a problem during my first maternity leave. But from my reading it doesn't seem that this will work that way?

No worries @user593

I’d just contact HMRC using the chat function within your gateway account.

it’s a bit complicated - basically, you pay back previous years’ HICBC from your current tax year earnings and they adjust your tax code to ensure this happens. They adjust your code based on what they think you will earn. If you will suddenly be earning basically nothing, you will probably end up overpaying and waiting for a rebate. Hence why it is probably a good idea to talk to them and maybe just pay up front in January if you can afford it. But take advice, I could be wrong about either your circs or the implications - just my best guess.

Also, edited to say, at lest any short term tax hit will be offset by the fact you will be able to claim CB for an additional child during your mat leave

Thanks @IntrinsicWorth , I didn't realise there was a chat function, I will give that a go.

Wish it was an easier process and they just recouped what was actually due at the time.