In April 2021 HMRC determined that the taxpayer was liable to pay the high income child benefit charge (HICBC) for the tax years 2016-17 2017-18 and 2018-19. It issued him with discovery assessments (TMA 1970 s 29) along with penalties (FA 2008 Sch 41) for a failure to notify liability to the charge.
On contacting HMRC the taxpayer was told he could appeal the penalties but not the assessments because there was no question that he was liable to the charge. At first he appealed the penalties but not the assessments. However after carrying out some research of his own the taxpayer identified the Wilkes case and realised he could appeal the assessments (taxpayers who appealed before 30 June 2021 were not subject to the retrospective legislation in FA 2022). So in October 2021 he made a late appeal against the assessments....
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.