If you and your partner each has an income of less than £50,000 a year, you will receive the full amount of Child Benefit without having to pay any of it back.
If either you or your partner has an income of between £50,000 and £60,000 a year each, you have to pay a proportion of your Child Benefit back in extra Income Tax.
You still get paid the full amount of Child Benefit each month (or each week if you’re paid weekly). However, whichever one of you has the higher income has to pay more Income Tax to repay the proportion of Child Benefit you’re no longer entitled to.
You need to fill in a Self Assessment tax return so that HM Revenue & Customs (HMRC) can calculate the amount of extra Income Tax you have to pay.