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High Income Child Benefit Charge penalty for failure to notify chargeability


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Joined: 21 March 2016

Not strictly an area of law we cover but may be of interest as a tax tribunal case relating to child benefit and tax penalty in connection with high income charge - the penalty was not overturned but reduced due to HMRC failings -judge’s comments include -

‘To my mind these penalties raise the uncomfortable spectacle of one arm of HMRC penalising a taxpayer for not telling them that another arm of HMRC made a payment to him or his partner…

… a taxpayer is potentially penalised for not letting HMRC know that he has chargeable income so that they can send him a tax return in which he can tell them what they already know.’


shawn mach

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Joined: 14 April 2010

In addition to the Morrow case above, just came across another two ....

Durham v Revenue & Customs [2020] UKFTT 181 (TC) (08 April 2020)

McCarthy v Revenue & Customs [2020] UKFTT 182 (TC) (08 April 2020)