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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - high net worth unit (HNWU)

The High Net Worth Unit is part of Specialist Personal Tax (SPT) and deal with people who have substantial income or wealth and complex tax affairs and Personal Tax International Expatriates (COG904585).

You may discover potential issues affecting such individuals

  • from the risk package, or
  • during the course of a compliance check.

If this is the case the SPT PTI must be contacted at an early stage and provided with the relevant information to establish whether the individual is a potential SPT PTI case.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)