Her Majesty’s Revenue and Customs (HMRC) carries out investigations into the income and assets held overseas by UK resident non-domiciled taxpayers where this may be relevant to their UK tax liability. Such investigations may occur to verify information given to HMRC by individuals completing self-assessment tax returns or making other claims for non-domiciled status; as a result of third-party disclosure; or because of the outcome of other HMRC inquiries.
No information is available on the number of investigations undertaken by HMRC.