A taxpayer who was not previously in the self-assessment regime who failed to notify his liability to the high-income child benefit charge but had not received information from HMRC about the charge had a reasonable excuse for his failure for penalty purposes.   

The appellant was in receipt of child benefit for the tax years 2012/13, 2013/14 and 2014/15. The appellant was also claiming child benefit prior to the introduction of the high-income child benefit charge (HICBC) regime in January 2013. 

In 2012 (i.e. prior to the introduction of the HICBC) HM Revenue and Customs (HMRC) issued a number of press releases detailing the introduction of the charge and advising high-income child benefit parents to register for self-assessment. Similar press releases were