Discovery assessments to collect the high-income child benefit charge were invalid, but this did not affect the appeal against penalties for late notification of the charge to HMRC and the appellant had no reasonable excuse for the late notification. 

The appellant had adjusted net income exceeding £50,000 for each of the tax years 2013/14 to 2016/17 inclusive. The appellant’s partner had received child benefit for each of those tax years. The appellant was never issued with a notice to file a Self-Assessment return (under TMA 1970, s 8), did not file a Self-Assessment return and did not notify HM Revenue and Customs (HMRC) of his liability to the high-income child benefit charge (HICBC).

HMRC issued discovery assessments to recover the HICBC. HMRC also issued penalty notices to the appellant for failing to notify liability to the HICBC for each of the relevant tax years. The appellant appealed. He stated that he was not disputing the