Nudge letters sent to previous address

The taxpayer appealed against the penalty imposed because he failed to notify his liability to the high income child benefit charge for 2018-19. He accepted his liability so did not appeal against the assessments.

Broadly the facts were that he was never in self assessment and until 2018-19 was not liable to the HICBC. His wife claimed child benefit. HMRC said it wrote to the taxpayer in November 2019 and June 2021 to tell him that its records showed he may have to register for the charge. It contacted him again in September 2022.

The taxpayer said he did not receive the first two letters but when he received the third he took action to respond. He said HMRC sent the first two letters to his old address and although he had set up a redirection of his post they never arrived at his new home. The...