I am self-employed, work PT and am not a high earner. I complete a self assessment each year, and have noticed it asks if I receive child benefit - I do (about £80 p/m I think). My income is low and much of it goes on childcare, would I still be taxed on this? Some years I haven't even gone over the £10,000 threshold for tax. Should I be putting some of the money from CB aside to pay back to HMRC? Seems a bit pointless and confusing to me! Any advice is appreciated.