HMRC Letters and Certificates of Tax Position to individuals with overseas assets, income or gains - an update for CIOT members

HMRC regularly issue letters to individuals with overseas assets, income or gains where they have reason to believe that the individual may not have paid the right amount of UK tax. This is based on information HMRC receive through the UK’s tax information exchange agreements with other countries.

This update provides information about this activity, together with some guidance to help members decide the most appropriate way to respond if a client receives one of the letters from HMRC. 

The CIOT’s update and copies of the latest versions of HMRC’s letters, and the certificate that is sent with the letters, are provided below.

Update for CIOT members
HMRC letter issued to unrepresented taxpayers
HMRC letter issued to represented taxpayers
HMRC letter issued to agents
HMRC Certificate of Tax Position