No excuse for failing to notify a liability to the high income child benefit charge

The taxpayer appealed against a penalty imposed by HMRC for failing to notify a liability to the high income child benefit charge. He said he was not aware of the liability and he received nothing in writing about the charge when applying for child benefit in 2015. Further he had not received HMRC’s letters despite having notified the department of his change of address and during two phone calls HMRC had not told him he should register for self assessment. Finally he suffered from severe anxiety and considered the charge ‘unfair’.

The First-tier Tribunal said it was satisfied that the taxpayer and his wife would have been told about the charge when claiming child benefit. The form was ‘fairly lengthy and complex’ but the £50 000 income limit was set out ‘prominently’ on the first page.

The taxpayer did not appear at the tribunal to explain why...