Child Benefit

[Reallycantworkitout]

Can someone explain child benefit allowance to be, in incredibly simple terms?
If someone's annual salary is £54k and their taxable income is around £48k, does this mean they can still claim child benefit or is it beyond the threshold?

Tia

The threshold is now £60k to start paying back child benefit with it all paid back at £80k

Anyone can claim CB but the high income benefit charge will apply at the above salary levels.

Prior to this tax year the threshold was £50k with it all paid back at £60k.

It's actually an adjusted net income of £60,000 is when you start to pay tax or opt out. By your calculations you can still claim based on the information you've provided

Thank you, I find it hard to definitively understand the thresholds, and after reading another thread earlier worried that I'd maybe passed them. And hadn't realised either that it had been raised to 60k. So won't ever have to worry about getting close to that