Do you or any of your employees have a total income of over £50,000? They may have to pay a tax charge, known as the High Income Child Benefit Charge, if they or their partner get Child Benefit.
See https://www.gov.uk/child-benefit-tax-calculator
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature. If you would like detailed specific advice please contact us.