Benjamin Erridge, a concrete worker, was assessed for the HICBC in 2022 for the tax years 2012/13 to 2018/19, with HMRC calculating a total discovery assessment of £15,374.

He was also issued with penalties of £4,150.98, taking the total amount to £19,524.98.

Keith Alden, Erridge’s representative from MCO Accountants managed to get the penalties reduced to £3,074.80 before the hearing as he argued they were too high. The 2012/13 tax year charge and penalties were written off completely, taking the HICBC to £14,936.

HMRC initiated a debt recovery plan for the full amount to be paid immediately before any hearing took place. However, when Erridge asked for additional time to pay and to spread the cost out, HMRC told him he did not earn enough to be eligible to pay it this way.