This month’s edition of Taxation includes an article by Katherine Bullock on nudge letters. These increasingly important and well utilised tools in HMRC’s tax-collecting arsenal have come under increasing public scrutiny with many taxpayers bewildered and uncertain how best to proceed. In this article, Katherine clarifies what nudge letters are, how they work and how to deal with them. Given the significant adverse consequences of mishandling this tricky correspondence and the ease of dealing with them when you know what to expect, this article is an essential read for anybody with offshore assets or anybody providing advice to the same. The article can be found in Taxation here or on the FCTC website here.