**Subject: Clarification Needed Regarding Disclosure of NRE Savings**

Dear HMRC, I have recently received a nudge letter from HMRC requesting the disclosure of worldwide including Non-Resident External (NRE) savings. Prior to receiving this letter, I was unaware of the need to disclose these funds, as my mother managed them. I would appreciate your assistance with the following questions to ensure accurate disclosure: 1. **Disclosure Period**: we have held these accounts jointly for several years for which I have no accurate record as my mother used to manage and now passed away. For the purpose of disclosure, how many years should I go back? 2. **Personal Savings Income Threshold**: These accounts are NRE savings accounts. Should I apply the personal savings income threshold when calculating the income for tax purposes? 3. **Joint Account with Deceased**: The accounts are held jointly with my mother , who passed away two years ago. Should I disclose only 50% of the income earned from these accounts until the period of her demise? 4. **Interest Roll-Over**: The deposits in these accounts roll over each year with annual interest added to the principal. For tax purposes, should I disclose the interest in the year it is rolled over or in the year it is withdrawn along with the principal? 5. **Tax Relief under Double Tax Agreement**: The interest earned on these NRE fixed deposits in India is Tax-free in India. Am I still eligible for 15% tax relief under the Double Tax Agreement between the UK and India? 6. **Calculation of Double Tax Relief**: How should I calculate the double tax relief for the year-end self-assessment? Thank you for your assistance in addressing these Queries. Kind Regards [personal details removed]

Hi,
As this is a specialist office dealing with this, you will need to contact the telephone number provided on the letter.
Thank you.