For households in which no one earns over £50K per annum, this is not a question worth answering because the child benefit tax charge (introduced in 2013) doesnt apply.
If, on the other hand, you (and/or your partner) are lucky enough to earn over £50K, you already know that one of you must pay the additional tax if child benefit is received. As a matter of fact, if your income is more than £60K, the tax due is the same as the child benefit. You can use the HMRC child benefit tax calculator to calculate the tax charge, if any, applicable to your situation.
Earnings of £60K+ trigger a tax charge that equates to 100% of the child benefit, and this is why so many in this earning bracket don’t bother claiming the benefit. This decision may, however, be counter-productive because a successful claim for child benefit also entitles you to National Insurance credits, which counts towards the State Pension, and according to the Low Incomes Tax Reform Group, this is ‘particularly important if you are a low earner or have no income, despite the fact your partner falls into the high income charge.’
To summarise, even if you decide not to receive the benefit payments in order to remove the hassle of the tax charge, you should still put it in a claim to record your entitlement so as to preserve the National Insurance credits. That entitlement also ensures ‘your child is registered to get a National Insurance number when they’re 16 years old.’
Reference: Low Incomes Tax Reform Group (High Income Child Benefit Charge – should you make a claim for Child Benefit?)