HMRC’s One to Many Letters: Deemed Domicile

By Technical Team on 06 Nov 2020

HMRC’s Wealthy External Forum have issued a briefing to forum members about One to Many educational letters being sent to taxpayers dealt with by HMRC Wealthy who were not previously domiciled in the UK under common law and have become deemed UK domiciled for tax purposes under the legislation introduced in Finance Act 2017.

Where indviduals are represented by an agent the letter will be directed to the agent. Unrepresented individuals will receive the letter directly.

Posted in: Technical News