HMRC attempted to contact Rabina Kajla regarding a £2,181 high income child benefit charge for the tax years 2018/19 to 2019/20.

Additionally, a penalty charge was applied for the two years, amounting to £257.40 under section 7 of the Taxes Management Act 1970.

Kajla represented herself at the First Tier Tribunal in a case where she was disputing the initial HCIBC charge and subsequent penalties Her child benefit claims were for three children, and up until 2019/20, she was an employee paid via PAYE so had never had to complete a self assessment return.

HMRC contacted Kajla with a nudge letter on 2 December 2019 regarding the charges, but the appellant claimed she had never received this.