HMRC slated for ‘limited progress’ on higher rate child benefit

The quality of HMRC communication with taxpayers about the overly complex high-income child benefit charge (HICBC) has hardly improved in the last three years

In a hard hitting report from the Office of Tax Simplification (OTS), HMRC has been criticised for its ‘limited progress’ on recommendations given to it three years ago on improving the working of the charge with a third of those liable to pay the charge facing HMRC investigations.

The OTS report stated that although some changes had been made, HMRC still had more to do to help people understand their responsibilities.

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