Residency position on tax returns

HMRC are wanting taxpayers to review their residency position before they submit their tax returns, or to undertake a “repair” if they have already done so.

How much nudging is going on?

HMRC Nudge Letters

HMRC have issued their figures on the amount of nudge letters they are sending to taxpayers and the criminal cases underway.

HMRC issue 177,000 “nudge letters” in order to tax offshore income or gains

According to City AM, HMRC continue to pursue non compliant UK taxpayers by issuing nudge letters.  As previously covered,  HMRC’s use of nudge letters is a cost efficient way of recouping tax for the Exchequer without the need to launch a tax investigation into a taxpayer’s past tax compliance.  But beware, there are risks for both taxpayer and adviser alike.