David Thomas represented himself at the First Tier Tribunal in an appeal against a high income child benefit charge (HICBC) closure notice of £1,076, as well as penalties issued by HMRC for tax year 2017-18.

The sales manager’s net income for the period exceeded the £50,000 limit, while his partner’s net income fell below this. However, the charge applies once one person in the couple is earning over the £50,000 threshold. This has since been increased to £60,000 as of 6 April 2024.

Thomas and his partner were receiving child benefits from December 2013, but in the 2017-18 tax year he earnt over £60,000. He worked in sales and his salary fluctuated depending on the amount of commission earned.