New born child benefit query for high earner

I'm a little confused of the process and implications for self assessment in the following circumstance. New born whereby one earner is above 80k threshold, but wish to opt out of child benefit to protect NI record for one of the parents. Is the process to claim the child benefit first, then use the online service to opt out? Is there any requirement to re-opt out for each tax year or will it continue to be opted out until such time we opt in? How long after completing the claim can we opt out as to ensure we don't receive any benefit payment? So long as no payment is received as we have opted out, is it correct to assume we don't need to register for self assessment to pay what would effectively be a £0 benefit charge given no benefit was actually received?

Hi Decmor90,
If you do not receive any Child Benefit payments in a tax year, you will not need to complete a tax return for that year.
For more advice on opting out of Child Benefit payments, go here:
High Income Child Benefit Charge
Or contact our Child Benefit team here:
Child Benefit: general enquiries
Thank you.