Child benefit charge

Since 2013 our client has shared his house with his girlfriend who has two children (not his) for whom she claims child benefit.

For the years 2010 to 2012 he lived in the same house with his now ex-second wife who had three children by a previous husband. From 1999 to 2008 he lived in a different house with his first wife with whom he had three children. Our client’s relationship with his second wife is such that he has no information as to whether she is claiming child benefit.

We know that our client earns more than £50 000 but he did not tell us that he started claiming child benefit in respect of his own children by his first wife in January 2013.

He has now received a letter from HMRC asking that he check his 2013 tax return.

To enable us to calculate...