HMRC Nudge Letter on Foreign Income

I received a nudge letter from the HMRC on Foreign Income. I called up the HMRC and they informed me that it was in relation to payments from Hong Kong which were not disclosed on my self-assessment - they informed me of the payer details. I identified these monies to be from my Hong Kong Pension Trustee, a pension which I cashed in before I permanently left Hong Kong to take up a role in UK. However, I am aware of the Double Tax Treaty between Hong Kong and UK, article 17, which states clearly that Hong Kong Pensions are not taxable in the UK. Why would HMRC send a nudge letter without first understanding the source of the income and the Double Tax Treaty?

Hi,
We cannot access information about individual cases on the forum. You can make a complaint about HMRC at:
Complain about HMRC
Thank you

On a general basis, does HMRC review tax treaties before sending out letters enquiring about foreign income or are letters simply sent out on a blanket basis?

Hi,
The nudge letter is a generic letter issued to an individual, to bring to mind, that thay are required to declare their worldwide income and capital gains, on a Self Assessment tax return each year.  
It is up to the individual to review a tax treaty with a foreign country, to determine if a source of income is taxable in the UK or not. If it is not taxable in the UK, they can declare the income in the freehand box, advising that it is not taxable under the tax treaty. In this way, there is full disclosure.
Thank you.