Remittance basis 'educational nudge letter' - CIOT comments

By Technical Team on 29 Aug 2013

CIOT comments, sent to HMRC 2 August 2013, commenting on the proposed remittance basis 'educational nudge letter'. Also attached is the HMRC response or 12 August and CIOT reply, sent 29 August.

This submission is available below in Adobe (PDF) format, together with:

  • HMRC’s Corporate Comms alert on 24 July saying that they were about to send ‘nudge’ letters to taxpayers who are taxed on the remittance basis and who are liable to pay the remittance basis charge;
  • The accompanying remittance basis factsheet.
  • HMRC’s Corporate Comms further alert on 25 July
  • Draft accompanying letter due to go to taxpayers

As the HMRC first alert issued to the professional bodies confirmed these were only going to taxpayers, and not, where represented, to their agents, the CIOT immediately reverted to HMRC and objected to agents not being copied in. This seemed contrary to the spirit of the ‘agent protocol’ agreed with HMRC earlier this year when it was agreed that letters would usually go to the agent unless HMRC believes that an agent is not representing the best interests of the client. Concerns were also expressed about the content of the factsheet, hence this attached letter. We are pleased to note that, when despatched, letters will now be copied to agents.

Also attached is HMRC's response to CIOT comments of 2 August, received via email 12 August, and the CIOT's reply, sent 29 August.

Technical Team
29 August 2013

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