Change is afoot, says Rawlinson & Hunter’s David Barker, as the relationship between HMRC and the accountancy profession has got ‘appreciably worse’. That’s in large part because of ‘aggression’ on the part of HMRC, which has begun to target many of Barker’s nom-dom clients with onerous enquiries. Often one comes hot on the heels of another, necessitating the submission of the same information more than once. ‘I do think it’s counterproductive for them,’ he says. Barker works closely with non-dom clients to help them understand and respond to approaches from the taxman. ‘We’ve had some notable wins on those domicile enquiries,’ he says.