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HMRC to scrutinise internationally mobile high earners

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City law firm RPC has said there has been a 29% rise in the number of tax investigations into internationally mobile high earners by HMRC in the last year, and that the firm ‘does not expect any let up in HMRC’s investigations of this class of high earners’.

RPC says HMRC’s specialist personal tax international compliance unit investigated 764 cases in 2014/15, up from 593 investigations in 2013/14 and 438 in 2012/13; and that the increase in the number of investigations has been driven by a clampdown on individuals that HMRC believes are wrongly claiming to be non-resident and non-domiciled in the UK. These include British citizens who now live abroad and international businessmen who have residences in the UK as well as other countries.