The fact that an information letter from HMRC about the high-income child benefit charge was received three months before the birth of the taxpayer’s first child was not a reasonable excuse for failing to notify the charge.

The appellant and his wife (B) had their first child in November 2013 and a second child in 2015. B received child benefit in respect of one or both children during the tax years 2013/14 to 2015/16 inclusive. The appellant and B had separate bank accounts. 

Prior to HM Revenue and Customs (HMRC) sending him a letter raising questions about the high income child benefit charge (HICBC) in August 2017, the appellant was not aware that B was claiming child benefit; nor did he ask her if she was. The appellant’s adjusted net income for the purposes of the HICBC exceeded £60,000 in each of the tax years in question.

The appellant did not notify HMRC that he was chargeable to income tax for the tax years in