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Hi Wendy,
Child benefit, (also known as child allowance), is not taxable. The child benefit higher rate charge is based on the amount of child benefit received and the amount of income over the £50K lower limit. Only if a charge is payable will the amount have to be declared on the tax return and this applies to all taxpayers not just self employed.
If you want to know the how the charge is calculated and who it will affect then I have quite a lot of detail on my website, I hope you find it helpful.
http://www.taxclever.co.uk/page26.html
Fiona
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