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Appeal should be treated a challenge to assessments’ validity

15 November 2023
Issue: 4914 / Categories: Tax cases
J Fera (TC8985)

The taxpayer’s daughter was born in 2004 and his wife claimed child benefit. He was employed and paid his tax through PAYE. He was not in self assessment. They were unaware of the high income child benefit charge (HICBC) until HMRC wrote to the taxpayer in December 2019 saying he might be liable to the charge.

In January 2020 the taxpayer’s wife called HMRC. After that she stopped claiming child benefit because the taxpayer’s income exceeded the HICBC threshold. When she asked if there was anything more to do HMRC told there was not and everything was in hand.

In February 2021 an HMRC officer discovered the taxpayer had not registered for self assessment and wrote to the taxpayer concerning that failure. The taxpayer’s wife called HMRC to say she no longer claimed the benefit. HMRC then issued discovery assessments for the years 2012-13 to 2019-20. The...

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