Appeal too late for Wilkes protection

The taxpayer claimed child benefit for three children in January 1997 June 2005 and July 2012. The claim forms did not mention the high income child benefit charge (HICBC). For the years to 2019-2020 the taxpayer was an employee and did not complete self-assessment tax returns. For the years 2018-19 and 2019-20 the taxpayer’s income exceeded £50 000 and on 2 December 2019 HMRC sent her a nudge letter suggesting she might be liable to the charge. The taxpayer said she did not receive that letter but HMRC had no record of the letter being returned undelivered.

In February 2021 after a compliance check HMRC wrote to the taxpayer telling she was liable to the HICBC. She then stopped claiming child benefit but told HMRC she had not known about the charge and had always been an employee. HMRC issued assessments and...