Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Child benefit penalties cancelled for 6,000 families

10 June 2019
Issue: 4699 / Categories: News

In its review into high income child benefit charge (HICBC) cases in which a ‘failure to notify’ penalty was issued HMRC considered 35 000 instances covering the years 2013-14 to 2015-16 and cancelled more than 6 000 penalties.

The department has sent refunds to families that claimed child benefit before the HICBC was introduced and where one partner’s income subsequently exceeded the £50 000 threshold. 

It has also refunded families whose liability to the charge arose in 2013-14 2014-15 or 2015-16 as a result of the formation of a new partnership.

So far it has made refunds in 4 885 cases totalling £1.8m. All taxpayers entitled to a refund will now have received one and do not need to contact HMRC.

The department says it will improve child benefit forms guidance and communications setting out options to pay the charge or to claim child benefit but elect...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon