On 12 February 2008, HMRC published an open letter from its acting chairman, Dave Hartnett, concerning the proposed changes to the residence and domicile tax rules announced in the 2007 Pre-Budget Report.

The letter is intended to clarify the position in relation to, among other things, the scope of the disclosures that those affected by the proposed new regime will need to make to HMRC. It also seeks to clarify the UK tax treatment of sums used by taxpayers to fund the new remittance charge and states that the government is considering how to avoid double taxation in the US in relation to that charge.