In 2010 /2011 I changed jobs -My income went up from below £19,000 to above £48,000.
My wife and I had claimed working tax credits and child tax credits .
In the 2010/2011 tax year we were contacted by the HMRC to tell us we needed to pay back the credits as my income was over the threshold - this we did.
the HMRC contacted both myself and my wife and told us we no longer needed to submit self assesssments.
The HICBC was introduced in 2012/2013 .I asked my wife if she received any benefits -she said no that she no longer recieved any benefits.
My wife and i have three children all born prior to the introduction of the HICBC .
My wife is the indiviual who claimed for and recieved the benefit.
Based on her statement that she no longer recieved child benefit I did not fill out a self assessment .
The knowlegde i had was that i had to earn over £50,000 -i was on about £48,000- that i was not registered for self assessment -I am paid via PAYE ,I was registered for self assessment already as Both I and my wife owned a business together prior to 2009 but had a letter from the HMRC telling me not to use self assesment .
and that either I or my partner claimed child benefit .
Under the idea that we are indiviuals and our tax /income affairs are private I simply asked my wife if she recieved this benefit -she said no and that was that .
I recieved a letter in september telling me that i had to pay the HICBC from the time it started plus the usual penalities ,fines ,interest etc .
I am currently gathering together the information I will need to challenge this .
So my question is this .
As an indepentant tax payer was it reasonable for me to take my wifes statement that she did not recieve the child benefit as fact or is there an ounus on me to check that information is correct -
In my wifes defence the HMRC had recouped and stopped our receit of Working Tax credit and Child tax credit and she confused this with a stop on the child benefit payment.
when the HMRC wrote to me they had included a complete table showing my income , emplyee benefits ,my pension contridutions and the value paid to my wife in child benefit .So it seems to me that he HMRC had sufficent information to justify sending me an instruction to self assess as well as information regarding my wifes child benefit status .Which they obviously have access too as they included this private information in the letter sent to me .
My wife and I are happily married but I can think of numberous situations where a woman may no wish their partner to be aware of their income.
Anyhow thats a different question .
any opinions on this .