At the risk of being as pedantic as the revenue might be; that is not exactly true.
Offshore bank account holders using UK postal addresses have been sent the letter regardless of whether they live in the UK or are domiciled in the UK.
The revenue has no way of sifting such information from the banks who supplied the client lists in the first place. Each case, as the revenue gets to it, will be taken on its own merit.
Beware, the revenue is going to examine each and every off shore account holder. It will take time but it will grind very thoroughly.
