Child Benefit became taxable on 7 January 2013 if either partner or single parent earns more than £50,000.
See my earlier blog post on this here
If this applies to you and you do not already complete a Self Assessment Tax Return than you must tell the revenue that you have taxable child benefit now to avoid penalties applying for late submission.
Many people do not know about this. It might be worth checking with your staff members to make sure they have dealt with this correctly.
Notification needs to be made on form SA1 see the Link to the PDF below.