Bodrul Zzaman represented himself at the First Tier Tribunal (FTT) to appeal against a discovery assessment for £2,501 for high income child benefit charge (HICBC) for the 2018-19 tax year. This was issued by HMRC under section 29 of the Taxes Management Act 1970.

Zzaman’s initial argument was that HMRC v Jason Wilkes [2021] applied to his circumstances. Additionally, since he was a PAYE employee with ‘fluctuating income’ he found it difficult to keep track of his earnings.

The appellant also stated that because he was a PAYE taxpayer then HMJRC should have been aware of his tax liabilities, and the HICBC was unfair in his opinion, while it also breached his and his wife’s human rights.