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Tax Investigations Update

Richard Clarke Director PricewaterhouseCoopers LLP looks at HMRC's growing interest in wealthy individuals who claim to be non-domiciled in the UK
Wealthy individuals who claim to be non-domiciled in the UK have long attracted the attention of HMRC's investigators who were keen to establish whether their non-UK income and gains were properly being excluded from UK taxation. Following a number of reorganisations within HMRC the majority of this work is now dealt with by the Complex Personal Return teams the specialist expatriate tax teams or the Charity Assets and Residency office (formerly the Centre for Non-Residents). And recent developments suggest that HMRC will focus even more closely on these clients in future.
Self-assessment enquiry powers
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