What seems strange to me is.......Why do you have to prove you don't also have overseas income, surely they would have to prove otherwise to dispute that. A letter stating " No overseas income" should be sufficent, which would then require HMRC to agree or prove otherwise. With regards to having an accountant, £300 seems a very expensive letter, on your behalf. You mentioned a UK home, if you have retained a UK residence, maybe that is the reason they are pursuing another questionable income. Is the Isle of Mann investment classed as a tax-free investment? Just a thought.