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.
- HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
- Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
- TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
- Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.
- GOV.UK: Authorise an adviser to deal with your High Income Child Benefit Charge (checked 14 Oct 2026)
- GOV.UK: Claim and deal with Child Benefit for someone else (checked 14 Oct 2026)
- GOV.UK: Child Benefit: enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)