Child benefit is not being means-tested before payment. Instead the high income child benefit charge applies a new income tax charge on individuals with an income above £50,000 where they or their partner is in receipt of child benefit. Information about processing the additional self assessment returns is not available and would be so only at disproportionate cost. The estimated total operational costs relating to the introduction of the high income child benefit charge were published in the Tax Information and Impact Note at Budget 2012: www.hmrc.gov.uk/budget2012/tiin-0620.pdf