The amount of a discovery assessment involving the high-income child benefit charge was difficult for HMRC to break down and explain, but it correctly represented the insufficiency of tax in the taxpayer’s self-assessment return.  

The appellant claimed child benefit for her children for many years. She had been unaware of the concept of the high-income child benefit charge (HICBC) until October 2019, when HM Revenue and Customs (HMRC) wrote to her about it. The appellant subsequently filed a tax return for 2017/18, showing tax due attributable to the HICBC.  

The appellant was made redundant in 2018/19. She contacted HMRC as she thought she might have overpaid tax as a result. HMRC agreed and issued a refund of £8,630.92. The appellant subsequently submitted her tax return for 2018/19. This included an amount in respect of the HICBC, but not the refund she had already received in respect of that year. The return