An application by the taxpayer to the First-tier Tribunal to make a late appeal against discovery assessments in respect of the high-income child benefit charge was refused, as the appeal was 1,067 days late, the reasons for the delay were not meritorious, and the prospect of the taxpayer succeeding in his substantive appeal was very small.   

The appellant and his wife were employees during the relevant tax years. The first time that he or his wife became aware that he might be liable to the high-income child benefit charge (HICBC) was when he received a letter dated 31 August 2018 from HM Revenue and Customs (HMRC). Following receipt of that letter, in September 2018, the appellant used HMRC’s HICBC online calculator. He realised that he owed HICBC, and telephoned HMRC to tell it. He was advised to submit self-assessment returns for 2014/15 to 2018/19. The appellant stopped claiming child benefit in October 2018.  

On 9 October