Residency and the remittance basis charge – HMRC one to many letter

HMRC have provided us with information about a one to many ‘nudge’ letter they sent to certain taxpayers at the end of August.  The letter was sent to taxpayers who have lived in the UK for 7 years out of 9 or 12 years out of 14 and who had claimed (or had previously claimed) to be not domiciled in the UK.  This means that they may have needed to pay the remittance basis charge.  However their 2019/2020 self assessment tax returns did not include the charge. A copy of the letter has been sent to the taxpayer’s agent where represented. The briefing can be found here and letter can be found here.