You may be liable to this new tax charge if you, or your partner, have an individual income of more than £50,000 and one of you gets Child Benefit or contributions towards the upkeep of a child. If this applies to you, you must register for self assessment to avoid a penalty.
You can find out if you’re affected, what this means and what you need to do by reading HMRC’s website: http://www.hmrc.gov.uk/childbenefitcharge/ or contact us to discuss this further.
