Understandable confusion not helped by HMRC

The taxpayer began claiming child benefit in 2008. She was unaware of the high income child benefit charge (HICBC) until October 2019 when HMRC sent her a letter about it. In February 2020 HMRC issued discovery assessments for 2015-16 2016-17 and 2018-19. The taxpayer appealed. HMRC cancelled the assessments but invited her to settle for 2017-18. If she did not it would issue her a notice to file a self-assessment return. The taxpayer did not opt to settle because she did not understand what that meant. HMRC therefore issued a notice to file a return. She submitted this and it showed tax due being the amount of the HICBC. She included a statement saying she did not understand why she had to complete the return.

In 2018-19 the taxpayer was made redundant. She called HMRC to say she might have overpaid tax as a...