HMRC letters and “certificates of tax position” to individuals with overseas assets, income or gains - an update for CIOT members

By Technical Team on 31 Jul 2020

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

Since we first published this update in June 2019, HMRC has changed the wording in the letters and in the accompanying certificate of tax position. This latest update is based on the wording used by HMRC in the letters and certificates they started to send out to taxpayers in the last week of July 2020.

The letters being sent out by HMRC in July 2020 are also provided alongside this update.

HMRC offshore letter – represented customer
Agent copy of letter to represented customer
HMRC offshore letter – unrepresented customer



Posted in: Technical News