Higher Income Child Benefit 2 parents

Hello We started claiming child benefit in April. Both myself and my partner earn just above the £60k threshold for child benefit so know we need to do a tax return to repay an element of this. With both parents earning just over £60k is it just one of us who has to complete a self assessment? Would it be the higher earning parent? Also year on year the higher earning parent may fluctuate with pay increase / bonus etc assume in this instance we’d need to work out who needed to do the return each year? Thanks for your advice Joanne

Hi ,
 

Please refer to the following Guidance : High Income Child Benefit Charge    . Thank you .