Permission granted for late appeal

The taxpayer received child benefit in the years ended 5 April 2017 and 2018. In October 2019 HMRC told her she might be liable to the high income child benefit charge. After speaking to an HMRC adviser the taxpayer accepted she was liable to the charge. HMRC issued discovery assessments and penalties and a payment plan was agreed with the taxpayer.

After some misunderstanding the taxpayer made a late appeal which HMRC refused to accept. The taxpayer therefore applied to the First-tier Tribunal for permission to notify an appeal to HMRC outside the prescribed 30-day time limit.

The taxpayer claimed that when she spoke to the adviser and arranged a payment plan no mention was made of her appeal rights. It was only later that she decided it was ‘unjust’ for her to have to pay the charge and then looked into her appeal rights. She would...