A telephone call by the taxpayer to the child benefit office was insufficient notification of liability to the high-income child benefit charge, and the appellant’s appeals against discovery assessments in respect of the high-income child benefit charge and penalties were dismissed. 

The appellant was an employee who had never been required to submit a tax return. She began claiming child benefit from 17 August 2015. On 15 February 2018, the appellant telephoned the child benefit office (CBO), stating she wanted to inform them about a change of circumstances as her income was now above £50,000. She believed that, as a result, she was no longer entitled to child benefit. The appellant informed the ‘advisor’ that her income was now £54,000. The advisor indicated that about 40% of the child benefit payments would be paid in tax and the appellant