A client received a letter earlier this year due to PAYE income exceeding £100k. Tax return for 17/18 requested and child benefit repayable under Higher Income Charge.
The inevitable has happened as advised and HMRC letter arrived asking about last 5 years.
Client wants to defend/appeal on grounds of not knowing the rules in this area and being a PAYE taxpayer only. Any defence possible?
Income may have been around £60k in the earlier years rising to over £100k currently.
My concern is that HMRC will point to affordability and insist on full repayment.
Any advice, tips and case examples greatly appreciated.