HMRC nudge letters · Income or assets abroad

Received an HMRC letter about income or assets abroad?

HMRC is writing to thousands of UK residents using data shared by overseas tax authorities. A letter is not an accusation, but it does need a careful answer. We review your position, advise on the certificate of tax position and reply to HMRC for you, or make a full disclosure if tax is due.

  • Free, confidential review of your letter
  • Clear advice before you sign any certificate
  • Reply or disclosure handled for you
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Who it’s for

Why HMRC may have written to you

Letters are usually triggered by information HMRC has received from abroad.

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Overseas bank accounts

A foreign bank reported an account in your name under the Common Reporting Standard.

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Property abroad

HMRC believes you receive rent from, or have sold, property overseas.

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Crypto and investments

Data suggests income or gains from foreign platforms, funds or exchanges.

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Money transfers

Large or regular transfers to or from accounts outside the UK.

Packages & prices

How we can help

Choose the support you need. Every service is quoted as a fixed fee after a free consultation.

Letter review
We check the letter against your records and tell you where you stand.
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fixed fee
  • Review of the HMRC letter
  • Check of overseas income and gains
  • Written advice on next steps
  • Deadline managed for you
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Reply and certificate
For clients whose overseas income is already declared, or not taxable in the UK.
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fixed fee
  • Everything in the letter review
  • Explanation to HMRC drafted for you
  • Advice on the certificate of tax position
  • Supporting evidence organised
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Full WDF disclosure
Where UK tax is due on income or gains from abroad.
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fixed fee
  • Notification to HMRC
  • Tax, interest and penalty calculations
  • Disclosure and offer submitted
  • HMRC correspondence to closure
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Not sure which you need? The first call is free. All quotes include VAT.

What’s included

What we do for you

A calm, practical response to HMRC, handled by a Chartered Certified Accountant.

  • Read and explain the HMRC letter
  • Identify the overseas income HMRC is asking about
  • Check UK residence and domicile position
  • Review whether income was already declared
  • Calculate any tax due, with foreign tax credit relief
  • Advise on the certificate of tax position
  • Draft and send the reply to HMRC
  • Make a Worldwide Disclosure Facility disclosure if needed
  • Request time to pay if needed
  • Correct reporting in future tax returns
How it works

A seamless, fully online process

Send us the letter

Upload a copy securely or share it on a confidential call.

Review your position

We compare HMRC’s information with your records and the tax rules.

Choose the response

A reply explaining why no tax is due, or a disclosure if it is.

We deal with HMRC

We send the response and handle follow-up questions until the matter closes.

Your options

What to do after an HMRC offshore letter

The right response depends on what the review shows.

Your situationUsual response
All overseas income was declared, or none is taxable in the UKReply to HMRC explaining your position; a certificate may be appropriate
Some overseas income or gains were not declaredMake a disclosure through the Worldwide Disclosure Facility
The non-disclosure may have been deliberateTake specialist advice first; COP9 may be the safer route
You are not sureHave your position reviewed before replying or signing anything

What does an HMRC offshore letter mean?

HMRC sends letters headed “Income or assets abroad” when information from overseas suggests you may have income or gains that are taxable in the UK. The letter is often called a nudge letter. It is not the start of a formal investigation, but HMRC can open an enquiry if it gets no response or an inaccurate one.

The certificate of tax position

Many letters ask you to sign a certificate confirming that your overseas income and gains have been correctly declared. You are not legally required to sign it, but signing one that turns out to be wrong can count against you later. Take advice first if you are unsure. Read more: should I sign HMRC’s certificate of tax position?

How long do I have to respond?

The letter gives a date for your reply. If you need to make a disclosure, notifying HMRC through the Worldwide Disclosure Facility gives you 90 days to complete it. Contact us as soon as possible, especially if the date is close.

Should I ignore the letter if I owe nothing?

No. Even if no tax is due, for example because the income was declared, falls under your personal allowances or is not taxable in the UK, a short, clear reply usually closes the matter. Silence can lead to a formal enquiry.

Common reasons no extra tax is due

  • The income was already included on your Self Assessment tax return.
  • The account belongs to a family member, with you only as a joint or nominated holder.
  • Tax was paid abroad and foreign tax credit relief covers the UK liability.
  • You were not UK resident in the years concerned.

We help you evidence these points so HMRC can close its file.

Why choose Wingate?

  • Qualified and regulated: Chartered Certified Accountants, HMRC registered tax agent, ICO registered and AML supervised.
  • Disclosure experience: we handle WDF disclosures, HMRC tax disclosures and tax investigations.
  • Fixed fees, VAT included: agreed in writing before work starts.
  • Confidential and online: secure upload, video calls and WhatsApp.

Official guidance: Income or assets abroad: letter about your UK tax affairs · Make a disclosure using the Worldwide Disclosure Facility

Coins and a seedling representing putting offshore tax affairs right
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FAQs

Frequently asked questions

What is an HMRC nudge letter?
It is a letter HMRC sends when overseas data suggests you may have taxable income or gains abroad. It asks you to check your tax affairs and put right anything that is wrong.
Is an HMRC offshore letter an investigation?
Not usually. It is a prompt to review your affairs. HMRC can open a formal enquiry if you do not respond or your reply is inaccurate.
Do I have to sign the certificate of tax position?
No, it is not a legal requirement. However, signing a certificate that turns out to be wrong can count against you, so take advice before signing.
What happens if I ignore the letter?
HMRC may open an enquiry, and any later disclosure is more likely to be treated as prompted, which means higher penalties.
I think I owe tax. What should I do?
Make a disclosure through the Worldwide Disclosure Facility. Once you notify HMRC you have 90 days to calculate and pay the tax, interest and penalties.
Will I have to pay penalties?
Only if tax was underpaid. Penalties depend on your behaviour, the country involved and how quickly and fully you disclose. Acting promptly keeps them as low as possible.
How quickly can you help?
We usually review letters within a few working days of receiving your documents, and faster if your deadline is close.
Do your fees include VAT?
Yes. All of our quotes include VAT, so the price you agree is the total you pay.

Get your HMRC letter reviewed in confidence

Share a few details and a qualified accountant will respond with a fixed-fee proposal, usually within one working day. All prices include VAT.

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✔ ICO Registered – ZB868558
✔ AML supervised by AAT

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