Got a prospective new client who has received tax assessments (outside SA) for failure to report and notify his liability to the higher income child benefit charge for 2012/13 to 2015/16. He has received notice to do a 2016/17 return though ironically his wife has now stopped the claim. There is little we can do about the tax, they have received the child benefit and he earns above £60k and more than his wife. HMRC have issued a 20% penalty for careless behaviour for the first 3 years and 10% for 2015/16 for failure to notify, the latter being reduced because he has replied on the phone to their original letter.
I have suggested he appeal the penalty as a stop gap but as anyone successfully appealed or got this reduced to say 10%
As an aside - HMRC should be ok on a "time to pay" arrangement. Anyone got experience on that re child benefit