Lack of information for existing claimants

The taxpayer’s first child was born in 2015 and his wife claimed child benefit. They were aware that there was an earnings limit to claiming the benefit but not that it was £50 000. The taxpayer received a basic salary but this was enhanced by performance related bonuses and benefits. He was not in self assessment. In 2017 after a discussion about the high income child benefit charge (HICBC) with a colleague the taxpayer realised this applied to him. His wife called the child benefit office and told it to stop payment; she was not told to notify anyone else at HMRC.

In 2019 HMRC sent the taxpayer an HICBC nudge letter but the couple had moved. HMRC knew about the new address but sent it to the old and although the taxpayer had arranged to have post forwarded on he did not receive it....