If you or someone you live with is receiving child benefit and your or their income exceeds the limit set by the government, one of you will be required to pay extra tax. The tax charge can apply in other circumstances where someone not living with you receives child benefit for a child that lives with you. Every year thousands of people fall foul of HMRC and face a penalty for non-declaration.
The Flow Chart - High Income Child Benefit Charge will help you decide if you or your partner are liable to the high income child benefit charge (HICBC).
Definitions for the flow chart: