Taxpayer loses £6k high income child benefit case

HMRC has won an appeal at tribunal related to a £6,000 high income child benefit charge (HICBC) and penalty incurred due to his company car

David Thompson represented himself at the First Tier Tribunal and lost the case after he was found to be earning over the £50,000 threshold from 2014-2020.

The HICBC assessment came to £5,202 and the penalty assessment was £902.80, bringing the total to £6.104.80.

For the seven years investigated by HMRC, Thompson was earning over the £50,000 threshold due to his company car and fuel allowance.

The couple also started claiming for a second child from 2016.

HMRC sent nudge letters to Thompson in 2019 regarding the HICBC to his correct address outlining all the information and where to find out online if he was liable for the charge.

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