FOI release

High Income Child Benefit Charge data

Information released under the Freedom of Information Act.



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.

Published 6 June 2019