The appellant’s appeal against penalties for failure to notify liability to the high-income child benefit charge was dismissed ‘with reluctance’ after the charge in one of the relevant tax years (2012/13) was only £13.
The appellant was in employment, paying income tax through PAYE. He was not in self-employment or in the self-assessment system. He did not receive notices to file tax returns or file self-assessment tax returns. The appellant’s adjusted net income for 2012/13, 2015/16, and 2016/17 exceeded £50,000. In each of those years, his income included a significant element of overtime. His base salary was below £50,000, but his overtime/weekend working carried him over £50,000. â¯
Child benefit was received in each of those years. The appellant did not notify his liability to the high-income child benefit charge (HICBC) to HM Revenue and Customs (HMRC), as required by TMA 1970, s 7. The assessment
