Although you or your partner may earn over £50,000 per annum, it is important to register for child benefit – particularly if one of you stops working to bring up your children.
Provided the stay at home parent is registered, this will qualify them for National Insurance credits, which accumulate towards and protect their state pension.
You can opt out of receiving the benefit, so that the higher income earner does not suffer the “High Income Benefit Charge”, but you must be registered.
Remember the Child Benefit legislation applies to you & your partner, married or not. This is confirmed at the attached link http://www.hmrc.gov.uk/childbenefit/start/claiming/protect-pension.htm
If the higher income partner marginally earns over £50,000, check to see if their employer offers salary sacrifice schemes (in relation to pensions) or child care vouchers – this may then enable their income to fall below the threshold and thus you will claim full benefits.
Register for Child Benefit here: http://www.hmrc.gov.uk/forms/ch2-online.pdf
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