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06 November 2012
Let us know if clients receive letters erroneously
During November, HMRC will be writing to taxpayers they believe to be affected by the high income child benefit charge which applies from 7 January 2013.
A copy of the letter and a flowchart, which individuals can use to determine whether they are affected by the charge and the action that they can take, can be found on HMRC’s website.
A high-income child benefit tax charge calculator is also available online.
HMRC say the letters have been targeted using information from department records and those relating to child benefit payments.
Agents who find they have clients who are receiving these letters unnecessarily are invited to let Taxation know.
