High Income Child Benefit Charge data
Information released under the Freedom of Information Act.
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In November 2018 HM Revenue and Customs (HMRC) announced that it was reviewing cases where a ‘Failure to Notify’ penalty was issued for the tax years 2013 to 2014, 2014 to 2015, and 2015 to 2016, to customers who did not register for the High Income Child Benefit Charge.
The department reviewed cases for these years and issued penalty refunds if it found the customer had a reasonable excuse for not meeting their tax obligation.
Following the conclusion of this review, the department has utilised new data to revisit a number of requests made under the Freedom of Information Act on this subject.
Last updated 14 December 2023 + show all updates
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Updated to include data for 2021 to 2022.
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Data for 2020 to 2021 added
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Scheduled update to add most recently available data.
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Amendment to HTML attachment; Original text; Penalties for failure to notify liability relating to 2019 to 2020 will be updated after 5 April 2021. New text Details of penalties for failure to notify liability relating to 2019 to 2020 will be updated before 31 December 2021.
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Update to HICBC data in attachment to include most recent years (2018 to 2020), amended guidance and context text. New data included around 'Reviews and appeals'.
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First published.