HMRC has concluded its review of ‘failure to notify’ penalties issued between 2013 and 2016 in respect of the high income child benefit charge. The review of 35,000 cases has resulted in cancellation of 6,000 penalties, and refunds to 4,885 taxpayers amounting to £1.8m.
The review was announced in November 2018 and HMRC has now admitted to changing its view on whether taxpayers had a reasonable excuse for failing to notify their liability for the high income child benefit charge in a large number of cases.
HMRC says all taxpayers entitled to a refund will now have received one and do not need to make contact. It is also improving child benefit forms, guidance and communications, which set out the options either to pay the charge, or to claim child benefit but elect not to receive payments.
HMRC has concluded its review of ‘failure to notify’ penalties issued between 2013 and 2016 in respect of the high income child benefit charge. The review of 35,000 cases has resulted in cancellation of 6,000 penalties, and refunds to 4,885 taxpayers amounting to £1.8m.
The review was announced in November 2018 and HMRC has now admitted to changing its view on whether taxpayers had a reasonable excuse for failing to notify their liability for the high income child benefit charge in a large number of cases.
HMRC says all taxpayers entitled to a refund will now have received one and do not need to make contact. It is also improving child benefit forms, guidance and communications, which set out the options either to pay the charge, or to claim child benefit but elect not to receive payments.
