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Child benefits

Wilkes’ win exposes incorrect discovery assessments


Where the High Income Child Benefit Charge (HICBC) has been collected from the higher earner using a discovery assessment, the tax may have been paid unnecessarily.

23rd Jul 2021
Tax writer
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How to collect the HICBC

When HMRC discovers that someone has failed to notify chargeability to HICBC it has a number of potential responses in its arsenal, including:

  • To issue a notice under TMA 1970 s 8 requiring the taxpayer to complete a tax return, and collect the HICBC as part of the self-assessment;
  • For 2016-17 and subsequent years; issue a “simple assessment” under TMA 1970 s 28H.

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