HMRC discovery assessments in respect of the high-income child benefit charge were made within the time limit for doing so, but two other assessments for earlier tax years were made out of time and were not validly made. 

The appellant’s daughter was born in December 2014. His wife received child benefit from January 2015. The appellant first became liable to pay the high-income child benefit charge (HICBC) in 2015/16, when his income exceeded £50,000. As an employee, the appellant had not been required to make a self-assessment tax return (SATR) and did not file a SATR when he became liable to pay the HICBC for 2015/16 or the next three years.  

On 14 November 2019, HM Revenue and Customs (HMRC) issued a ‘nudge’ letter to the appellant advising him to check whether he was liable to the HICBC. On 13 December 2019, HMRC issued a ‘final reminder’ letter to the appellant, reminding him to check whether he