The government will be taxing child benefit -- that's the effect of the new approach to removing it for higher earners.
This autumn HMRC will be writing to people it thinks are earning over £50,000 and have a child benefit claimant in the household.
From January 2013, when the change comes into effect, they will pay an income tax charge which will rise gradually so that all the benefit is removed once income reaches £60,000.
What it means is that all these people will need to fill in a self-assessment tax form so that the tax charge can be worked out.
If their tax affairs are very simple, it's possible that the need to fill in the form will be removed in future. The adjustment will be included in their tax codes.