A combination of inadequate information from official sources and a long delay by HMRC in notifying the appellant of liability to the high-income child benefit charge amounted to a reasonable excuse against penalties for failure to notify liability to the charge.  

In the tax years 2014/15, 2015/16 and 2016/17, the appellant’s income exceeded £50,000 and he and his partner received child benefit. The appellant was not registered for self-assessment and did not notify HM Revenue and Customs (HMRC) of his liability to the high-income child benefit charge (HICBC).  

In March 2019, HMRC issued discovery assessments for 2014/15, 2015/16 and 2016/17, together with penalty notices for failure to notify liability for those tax years. The appellant appealed.