High income child benefit charge – latest update revealed

by | Sep 7, 2021

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Back in July, IFA Magazine brought you news that hundreds of thousands of people were set to benefit as HMRC lost a landmark case challenging the controversial high income child benefit charge.

The case was brought by Jason and Samantha Wilkes who were supported by James Austen of leading law firm Collyer Bristow.

HMRC granted right of Appeal

The latest development in this is that, as expected, HMRC has sought and been granted the right to appeal in the Court of Appeal. The case will be heard in the current months. James Austen and the team and Collyer Bristow will continue to be acting pro bono on behalf of Jason & Samantha Wilkes.


According to Collyer Bristow, in terms of how this will affect taxpayers in the meantime, it is important to note that HMRC’s position is the HIBC remains payable and that anyone subject must make filings and must pay the charge. However, ahead of the latest Appeal, the Upper Tribunal judgment is binding and will affect those who did not submit a Self-Assessment Tax Return to pay the HICBC and have subsequently received a s.29(1)(a) Taxes Management Act 1970 “Discovery Assessment”. Within that, there are two groups: those who received it less than 30 days ago, who have the right to appeal and should do so, citing the binding decision in the Wilkes Case by the Upper Tribunal. Those who received it more than 30 days ago are ordinarily out of time to appeal – however, subject to certain rules, they may be able to make a late appeal. The advice from Collyer Bristow is that the judgment may provide sufficient scope for the admission of a late appeal.



James Austen has put together this helpful video guide for taxpayers, setting out the current situation and providing guidance on how to appeal in either case.


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