On receipt by our client of a generalised letter of enquiry from HMRC (of a type often described by HMRC as a ‘nudge letter’) we undertook a comprehensive review of the tax affairs of a UK resident, non-domiciled individual identifying unusual income receipts and capital gains, determining their tax treatment, advising on their disclosure to HMRC and representing the client in discussions concerning the imposition of penalties. The matter was concluded without HMRC imposing any penalties.