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Discovery assessments issued to taxpayer were not protected assessments

By Mark McLaughlin, February 2024

HMRC’s assessments to the high-income child benefit charge were not ‘relevant protected assessments’ so the amendments to the discovery provisions made by FA 2022, s 97 did not apply to the assessments appealed and the appellant’s appeal was therefore allowed. 

The appellant was an employee who had not previously been asked by HM Revenue and Customs (HMRC) to file self-assessment returns. The appellant’s first child was born in 2007, and child benefit was claimed shortly thereafter. This was before the introduction of the high-income child benefit charge (HICBC). The appellant first came within the scope of HICBC in 2013/14, when her income exceeded £50,000 for the first time. She was not sent an HMRC letter (SA252), which would have advised her of the introduction of HICBC. ‘Educational’ letters were sent by HMRC to the appellant at the address on HMRC’s file in October and November 2019. However, these

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