HMRC is targeting individuals who have offshore assets and asking them to sign documents which they do not have to, tax and advisory firm, Blick Rothenberg has warned.

Fiona Fernie, a tax resolution and dispute partner at the firm, said that HMRC's latest targeted campaign aimed at individuals who have offshore assets even although there may be "honest legitimate reasons" for them to have one.

Ms Fernie said that letters have been sent out to hundreds of recipients asking them to sign a certificate if they believe their affairs to be up-to-date.

"This," Ms Fernie cautioned, "is not a statutory requirement – ...