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J Hayden (TC8037)
The taxpayer appealed against a penalty imposed for failing to notify a liability to the high income child benefit charge in 2014-15 to 2016-17. He said he was not aware of the charge and he had not received the SA252 letter (explaining the charge) from HMRC when his first child was born. Further he had not noticed HMRC’s publicity campaign about the charge and neither had his father who was a former Revenue officer.
His wife claimed the allowance and although he had ‘no clear recollection’ of her completing the child benefit claim form in 2013 he suspected that because his base salary was below £50 000 this is what he would have told her when she asked him about it. Had she asked about his total income he would have answered differently.
The First-tier Tribunal accepted the taxpayer had a reasonable excuse for 2014-15 and 2015-16 and...
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