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HMRC letter codes · One-to-many letters

HICBCDS1gMMLetter about the High Income Child Benefit Charge and paying through a tax code

Published by its source on 7 October 2025. A date in the letter that has passed stays passed: what a passed date means.

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

In short

HMRC's letter HICBCDS1gMM is headed “Please check if you need to pay the High Income Child Benefit Charge”.

“HICBCDS1gMM … Please check if you need to pay the High Income Child Benefit Charge”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about HICBCDS1gMM. Each fact has its source and the day it was checked beside it.

What it is

HMRC's letter HICBCDS1gMM tells the reader they now have the option to pay the charge online through their tax code.

“HICBCDS1gMM … You now have the option to pay the charge online through your tax code”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · checked 14 October 2026

When HMRC sends it

HMRC's letter HICBCDS1gMM says HMRC's records show the reader's adjusted net income (ANI) for the tax years in the letter means they may need to pay the charge.

“HICBCDS1gMM … your adjusted net income (ANI) for the tax years … Our records show your ANI for these tax years means you may need to pay the charge.”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · checked 14 October 2026

ICAEW said, in its news item with HMRC's letter HICBCDS1gMM, that HMRC had begun to issue the letter to encourage taxpayers to use the new HICBC PAYE service.

“HMRC has now begun to issue the letter referred to below to encourage taxpayers to use the new HICBC PAYE service where it is appropriate do so.”

ICAEW: New process for paying the High Income Child Benefit Charge · checked 14 October 2026

ICAEW said, in its news item with HMRC's letter HICBCDS1gMM, that HMRC would be writing to around 100,000 individuals who appeared to be liable to HICBC (the high income child benefit charge) but were not in ITSA (income tax self assessment), to encourage them to use the HICBC PAYE service.

“the high income child benefit charge (HICBC) … an income tax self assessment (ITSA) return … HMRC will be writing to around 100,000 individuals who appear to be liable to HICBC but who aren’t in ITSA to encourage them to use the HICBC PAYE service.”

ICAEW: New process for paying the High Income Child Benefit Charge · checked 14 October 2026

What it asks

HMRC's letter HICBCDS1gMM says a reader who can't use the tax code service, or doesn't want to, will have to register for Self Assessment, fill in and send the return on time, and pay the charge on time.

“HICBCDS1gMM … If you can’t use this service, or don’t want to You’ll have to (do all of the following): … register for Self Assessment … correctly fill in your Self Assessment tax return and send it to us on time … pay the charge on time”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · checked 14 October 2026

How to send it or apply

HMRC's letter HICBCDS1gMM says the tax code service can be set up on GOV.UK or in the free HMRC app, and points to GOV.UK, search “High Income Child Benefit Charge”.

“HICBCDS1gMM … If you choose this option, you can set up the service quickly and easily on GOV.UK or in our free HMRC app. Go to GOV.UK and search ‘High Income Child Benefit Charge’.”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · checked 14 October 2026

Free help and HMRC contacts

HMRC's letter HICBCDS1gMM says anyone whose health or personal circumstances make it difficult to deal with HMRC can let HMRC know.

“HICBCDS1gMM … If you have any health or personal circumstances that may make it difficult for you to deal with us, please let us know.”

ICAEW: HMRC letter HICBCDS1gMM, as published with its tax news item · 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.