The Low Incomes Tax Reform Group (LITRG) is asking separated couples to check that their child benefit claims do not unwittingly leave them exposed to the high-income child benefit charge (HICBC).
The warning follows a recent first-tier Tribunal decision that found a parent was liable for the charge even though the benefit was paid out to their former partner.
Child benefit is always claimed by an individual, rather than a couple, and couples can easily forget who the claimant was if years pass by.
If the couple separates, the claimant could become liable for the HICBC if their adjusted net income later exceeds the £50,000 threshold, even if the payments are paid into their former partner's account.
If taxpayers are found to be liable for the HICBC, but have failed to notify HMRC, they may be charged penalties.
Tom Henderson, LITRG Technical Officer, said:
"When making a child benefit claim, it might feel like it doesn't matter which person fills in the form - but it does. The claimant is the person responsible for keeping the claim up to date and is the person liable to repay the benefit if it is overpaid.
"Therefore, if the ‘wrong' person claims child benefit, it could have significant financial consequences. In particular, liabilities to the high-income child benefit charge can arise in cases of separation which feel particularly unfair to those involved.
"We would encourage everyone with children for whom child benefit is being paid - especially separated couples - to check they are aware of who the claimant is and what the consequences of that claim are."
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