If you or your partner have an individual income of more than £50,000 and one of you receives child benefit, then you may have to pay a charge.

In which case, you must register for Self Assessment (if not already registered) by 5 October 2013.

The benefit received will be recouped gradually if your income is above £50,000 with the child benefit being eroded completely once your income is £60,000 or more.

If you are unsure and need any assistance, please contact us.