The taxpayer was liable to a penalty for failure to notify a high-income child benefit charge.
The appellant’s income, as disclosed in the PAYE records of HM Revenue and Customs (HMRC), exceeded the threshold for the high-income child benefit charge (HICBC) for the first time in the tax year 2013/14. On 7 February 2017, HMRC wrote to the appellant intimating that their records indicated that he had not registered to receive a self-assessment return for the tax years 2013/14 and 2014/15.
HMRC raised an assessment (under TMA 1970, s 29) for the tax year 2014/15 in the sum of £776, which represented the HICBC (under ITEPA 2003, s 681B) for that year, as child benefit of £3,884 had been received. The appellant paid the liability. In February 2017, HMRC issued a penalty assessment in the sum of £155.20 (under FA 2008, Sch 41). The appellant appealed.
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