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The taxpayer was liable to the high income child benefit charge (HICBC) for 2014-15 to 2019-20 but failed to notify liability.
HMRC issued assessments to recover the liability on 7 April 2021 and penalties a few days later. The taxpayer did not appeal the assessments and penalties until 28 January 2022. The appeals were over nine months late and were not accepted by HMRC. The taxpayer applied to the tribunal for permission to appeal out of time.
The taxpayer’s argument that he had not received at least some of the HMRC correspondence on the matter was not accepted. He claimed however that he had a reasonable excuse because his wife was undergoing a difficult pregnancy.
The tribunal judge said that she would have been prepared to accept this as a reasonable excuse but the baby was born safely in August 2021 and the appeals were not made until January 2022.
The taxpayer’s...
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