Balance of circumstances favoured the taxpayer

The taxpayer applied to make a late appeal against HMRC’s refusal to consider an appeal against a discovery assessment for chargeability to the high income child benefit charge. HMRC issued the assessment on 20 November 2018 after the taxpayer made a voluntary disclosure. He had 30 days in which to appeal.

The First-tier Tribunal noted that the taxpayer had been in touch with HMRC in early January and several times after that. He lodged an appeal on 27 August 2019 but HMRC refused it by letter on 8 November on the basis the appeal was late. The taxpayer appealed again. He said the family began receiving child benefit when he was on a low wage and he had not been notified of the charge when it was introduced.

However the delays in appealing against the assessment and making the appeal to the tribunal were significant.

In deciding whether to accept...