HMRC conclude review for high income child benefit charge penalty cases

Released 06 June 2019

HMRC have completed their review into high income child benefit charge (HICBC) cases where a ‘Failure to Notify’ penalty was issued, refunding £1.8 million.

HMRC reviewed 35,000 cases where a ‘Failure to Notify’ penalty had been charged and cancelled the penalties of over 6,000 customers who had a reasonable excuse for not notifying their liability for the tax years 2013-14, 2014-15 and 2015-16.

Refunds have been sent to families that claimed Child Benefit before HICBC was introduced and then one partner’s income subsequently increased to over £50,000, as well as to families where the liability to HICBC arose in the 2013-14, 2014-15, or 2015-16 tax years as a result of the formation of a new partnership. Refunds were made in 4,885 cases and totalled £1.8 million. All customers entitled to a refund will now have received one and do not need to contact HMRC.

For more information, see Review for High Income Child Benefit Charge penalty cases concludes.

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