HICBC appeal part allowed due to ‘ignorance of law’

A high income child benefit charge (HICBC) appeal was allowed in part due to the appellant’s ‘ignorance of the law’ and HMRC bringing the assessments out of time

Sarah Manzi was assessed over six years regarding her child benefit payments as she was earning over the £50,000 threshold for this period. In total, the charges reached £9,930, and penalties were £1,862.20. HMRC also charged a 10% late payment interest fee of £1,415.95.

Manzi was appealing assessments made in 2022 under section 29 of Taxes Management Act 1970 (TMA) and the penalties, as she claimed to have a valid excuse, being ignorance of the law.

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