High Income Child Benefit

There are still a significant number of people receiving Child Benefit where one or other parent is earning over £50,000.

In the case of James Robertson, HMRC issued a penalty for not disclosing the full facts on his Tax Return. The lower Tribunal ruled against HMRC.

A similar case relating to David Lau also went to tribunal where the Judge found in favour of HMRC. The matter went to the Upper Tribunal which found in favour of HMRC.

The penalties levied in both cases were therefore adjudged to be correct and payable. Our advice therefore is for taxpayers always to disclose if they or their partner is receiving Child Benefit to disclose the fact on a tax return.