UK resident non-domiciliaries have not generally had to declare their offshore income and gains. Increasing examples are emerging of HMRC seeking information about non-UK assets to check that there are no remittances. This has happened even when there was no evidence to suggest a UK liability. In more complex circumstances, especially involving income arising from transfers of assets abroad, the need for such information to support a claim may be more understandable. Unfortunately, because of the current focus on offshore evasion, non-doms who legitimately hold funds abroad may be forced to conduct a review of their non-UK holdings to ensure they are fully compliant.
