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HMRC letter codes · Child Benefit (CH)

CH995Authorise a tax adviser for the High Income Child Benefit Charge

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says form CH995 is used to allow a tax adviser or accountant to act on your behalf for High Income Child Benefit Charge issues.

“Use the online form service or postal form CH995 to allow a tax adviser or accountant to act on your behalf for High Income Child Benefit Charge issues.”

GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CH995. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK says that once a tax adviser is authorised with CH995, they can contact the Child Benefit Office about any Child Benefit payments you have had, if you decide to stop or restart your Child Benefit payments, and to discuss issues relating to your Child Benefit.

“After they’re authorised, they’ll be able to contact the Child Benefit Office: … about any Child Benefit payments you’ve had … if you decide to stop or restart your Child Benefit payments … to discuss issues relating to your Child Benefit for you”

GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge · checked 14 October 2026

What it asks

GOV.UK says the CH995 form must be filled in by the person who claimed Child Benefit.

“The person who claimed Child Benefit must fill in the form.”

GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge · checked 14 October 2026

GOV.UK lists what you need for the CH995 print and post form: your National Insurance number, your child’s first name, last name and date of birth, and your tax adviser’s name or business name, and address.

“You’ll need: … your National Insurance number … your child’s first name, last name and date of birth … your tax adviser’s name or business name, and address”

GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge · checked 14 October 2026

Time limits and rules

GOV.UK's guide to claiming and dealing with Child Benefit for someone else says that for a paid agent, the client will need to fill in form CH995 to authorise the agent to deal with High Income Child Benefit Charge matters.

“If you’re a paid agent … Your client will need to fill in form CH995 to authorise you to deal with High Income Child Benefit Charge matters.”

GOV.UK: Claim and deal with Child Benefit for someone else · checked 14 October 2026

How to send it or apply

GOV.UK says that to authorise a tax adviser with CH995 using the online service you need to sign in, and that if you do not have sign in details you can create them.

“To authorise a tax adviser using the online service, you will need to sign in. If you do not already have sign in details, you’ll be able to create them.”

GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge · checked 14 October 2026

Free help and HMRC contacts

If you cannot find the answer in the official HMRC app, GOV.UK says to call HMRC on 0300 200 3100 with a question about Child Benefit, including one about a CH995 authorisation. Lines are open Monday to Friday, 8am to 6pm, closed bank holidays, and GOV.UK links to its call charges page.

“Call HMRC if you have a question about Child Benefit and you cannot find an answer in the official HMRC app. … Telephone: 0300 200 3100 … Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays. … Find out about call charges”

GOV.UK: Child Benefit: enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.