1 GENERAL NEWS
1.1 Draft guidance on DOTAS confidentiality hallmark
HMRC has published draft guidance to accompany the current
consultation on the confidentiality hallmark. The guidance will be
revised once the hallmark is final.
www.hmrc.gov.uk/drafts/130819-draft-guidance.pdf
2 PRIVATE CLIENT
2.1 Validity of an information notice to verify a claim to
non-residence
The First-tier Tribunal has determined that the conditions
required for a valid notice to provide information to verify an
individual's non-residence status were not met.
Kevin Betts submitted a tax return for the tax year ended 5
April 2009. The return showed that he had self-assessed his status
for tax purposes as not resident and not ordinarily resident in the
UK. HMRC purported to open an enquiry into the tax return.
