If two people look after a child, only one person can claim child benefit. Child benefit is applicable to children who are fostered and adopted, and in certain circumstances where you're looking after a child for a friend or relative. If you or your partner earn over £50,000, you can still claim child benefit but you may be liable for a tax charge, known as the "High Income Child Benefit Charge". Earn over £60,000 and you'll need to pay back 100% of your child benefit - meaning you don't get anything. To start your claim, you'll need to fill in child benefit claim form CH2 and send it to the Child Benefit Office.

Source: Daily Mirror July 13, 2021 10:07 UTC