Difference between revisions of "Main Page"

Revision as of 07:16, 14 March 2024

This site provides comprehensive information about:

Taxation of foreign domiciliaries
Taxation of non-residents on UK income and assets
Taxation of UK residents on foreign income and assets
Other topics arising in this context, including tax avoidance, and disclosure and compliance

It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler KC.

Contents

Update

Introduction

A1 FIG Relief/Abolition of Domicile

Non-dom Policy & Avoidance

1 Foreign Domicile: Tax Policy

2 Tax Avoidance

3 Targeted Anti-Avoidance Rules (TAARs)

Domicile & Residence

4 Domicile

5 Deemed Domicile

6 Residence of Individuals

7 Residence of Trustees

8 Residence of Companies

9 Treaty-Residence

10 Split Years

11 Temporary Non-residence

12 Exit Taxes

13 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & Remittance Basis

14 Income and its Categorisation

15 Income Recognition: Receive/Entitled/Arise/Paid

16 Source/RFI/Territorial Principles

17 The Remittance Basis

18 The Meaning of Remittance

19 Remittance Reliefs

20 Mixed Funds

Income by Category

21 Trading Income

22 Trading in Land

23 Performers

24 Property Income

25 Deduction of interest from Property Income

26 Interest Income

27 Exempt Interest of Non-Residents

28 Accrued Income Profits

29 Deeply Discounted Securities

30 Dividend Income

31 Annual Payments

32 Intellectual Property Income

33 Misc Sweep-Up Income

34 Employment Income

35 Travel Expenses: Employment Income

36 PAYE

37 Employment Income: DT Relief

38 Pension and Annuity Income

39 Benefit in Kind: Family Home and Chattels

40 Benefit in Kind: Loans from Non-Resident Companies

IT: General

41 Discretionary Trusts: Income Tax

42 IIP Trusts: Income Tax

43 Rates of Income Tax/CGT

44 Personal Allowances

45 Non-Residents Income Tax Relief

46 National Insurance Contributions

IT Avoidance Codes

47 Settlor-interested Trust Code

48 Transfer of Assets Abroad: Introduction

49 Transfer of Assets Abroad: Transferors

50 Transfer of Assets Abroad: Benefits

51 Transfer of Assets Abroad: Relief from Overlapping Charges

52 Transfer of Assets Abroad: Motive Defence

53 Profit Fragmentation

54 Transfer of Income Streams

55 Transactions in Securities

Capital Gains Tax

56 Chargeable Gains

57 UK Property Held by Non-Residents

58 Reorganisations

59 Residential Property: CGT

60 Gains of Non-Resident Settlor-Interested Trusts: s.86

61 Capital Payments from Non-Resident Trusts: s.87 Code

62 Borrowing by Non-Resident Trust: Sch 4B

63 Sub-Funds

64 Gains of Non-Resident Companies

65 Capital Losses

Funds

66 Funds: Terms & Concepts

67 Offshore Income Gains

68 Income from Offshore Funds

69 Unit Trusts

70 Life Policies and Contracts

71 Intermediated Securities

72 Investment Manager Exemptions

73 Investment Management Fees & Carried Interest

Inheritance Tax

74 IHT Terms and Concepts

75 Excluded Property: Definition

76 Excluded Property Exemptions

77 Wills and IOVs

78 Reservation of Benefit

79 Inter-Trust Transfers: IHT

80 IHT Deduction for Debts

81 IHT Close-Company Code

82 IHT Residential Property Code

83 Pre-Owned Assets

84 Pension Schemes and IHT

Entities

85 Partnerships

86 Partnership Income: Attribution

87 Settlement, Bare Trust, and Associated Terminology

88 Estates of Deceased Persons: CGT

89 Estates of Deceased Persons: Income Tax

90 Foreign Entities

91 Hybrid Entities

Topics Affecting More Than One Tax

92 Protected Trusts

93 Non-Dom/Non-Resident Spouse

94 Joint Accounts

95 Foreign Currency Issues

96 Cryptoassets

97 Unremittable Assets

98 ATED and SDLT

99 Who is the Settlor?

100 Multiple Settlors

101 Statutory Tax Indemnities

102 Situs of Assets for IHT

103 Situs of Assets for CGT

104 Control Connected Close and Related Expressions

105 Participation & % Investment Tests

106 Permanent Establishment and Branch/Agency

Double Taxation Agreements IT/CGT

107 Double Taxation Arrangements: Introduction

108 DTA Anti-abuse Rules

109 Third Party Relief/Savings Clause

110 Limitation on Benefits

111 Credit for Foreign Tax

112 Non-discrimination

113 Mutual Agreement Procedure

Double Taxation Agreements: IHT

114 IHT Double Taxation Treaties: Introduction

115 IHT DTAs: India, Pakistan, Italy, France

116 IHT DTA: Netherlands

117 IHT DTA: South Africa

118 IHT DTA: Switzerland

119 IHT DTA: USA

120 Credit for Foreign IHT

Administration

121 Reporting and Compliance

122 Tax Return Filing Position

123 Claims

124 Collection of IT/CGT from UK Representatives

125 Reporting and Compliance: IHT

126 Penalties

127 Failure to Prevent Tax Evasion

128 Common Reporting Standard

129 Trust Registration (TRS)

130 Customer Due Diligence

131 Reporting Offshore Trusts

132 International Movement of Capital: Reports

133 Money Laundering: POCA

Appendices

Words & Concepts

Appendix 1 Words of Dispute

Appendix 2 Common Legal Expressions

Appendix 3 Family Terminology

Appendix 4 Consideration/Arm's Length/Full Value

Appendix 5 Commercial/View to Profit

Appendix 6 Beneficial Ownership/Entitlement

Appendix 7 What Do We Mean by "Real"

Construction of Statutes

Appendix 8 Deeming Provisions

Appendix 9 Purpose of Statute

Special Taxpayers

Appendix 10 Parliamentarians

Appendix 11 Visiting Forces

Appendix 12 Students and Teachers

Tax Reform

Appendix 13 How to Improve Residence and Domicile Taxation

Appendix 14 Reform of Offshore Anti-avoidance Law

Appendix 15 Citizenship-based Taxation

Appendix 16 The Wisdom of Parliament

2023/24 edition

The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected] Licences for previous editions are not valid for the current edition.

If you are an academic, student or other non-tax practitioner who wants access for research purposes, contact James Kessler

How to login

Most of this site requires you to login. You may purchase a single or multiple user licence: To obtain these contact the publishers.

Without logging in, you can access:

Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.

You enter this site once you have registered and logged in by clicking on the index on the left, or you can search the text.

You need to register for the current edition. Registration for an earlier edition is no longer valid.

Comments please

Users can also contribute to the text and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of the book will be given to the user who makes the most edits. User contributions are reviewed by Rebecca Sheldon.

If you want further advice

If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler KC or other members of his chambers to advise. See How to instruct James Kessler KC.

Archive editions

There are archive editions for years since 2003/04. These will be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.

Contact

If you have technical problems, or problems logging in, click here

To contact James Kessler KC click here

To contact Rebecca Sheldon, who reviews online contributions, click here

For multiple user licences, or to install on a firm's intranet, contact the publishers.

Technical notes

TFD online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.

TFD Resource Archive

To access the TFD reference material, click here: TFD Resource Archive

Difference between revisions of "Main Page"

Revision as of 07:16, 14 March 2024

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@@ Line 3: / Line 3: @@
 # Taxation of non-residents on UK income and assets
 # Taxation of UK residents on foreign income and assets
+# Other topics arising in this context, including tax avoidance, and disclosure and compliance
-It is the online version of the 2016/17 edition of [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC] with some subsequent updating.
+It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].
 <div style="float: left; width: 33%">
 <big>'''Contents'''</big>
-[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]
+[[Update]]
-[[Introduction]]
+:[[Introduction]]
-:1   [[Foreign Domicile: Tax Policy and Reforms]]
+:A1  [[FIG Relief/Abolition of Domicile]]
-:2   [[Tax Avoidance: Public Debate]]
+:'''''<span style="color:navy">Non-dom Policy & Avoidance</span>'''''
-:3   [[Domicile]]
+:1   [[Foreign Domicile: Tax Policy]]
-:4   [[Deemed Domicile]]
+:2   [[Tax Avoidance]]
-:5   [[Residence of Individuals]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:6   [[Residence of Trustees]]
+:'''''<span style="color:navy">Domicile & Residence</span>'''''
-:7   [[Treaty-Residence]]
+:4   [[Domicile]]
-:8   [[Exit Taxes]]
+:5   [[Deemed Domicile]]
-:9  [[Split Years: Arrival and Departure]]
+:6   [[Residence of Individuals]]
-:10  [[Temporary Non-residence: Post-2013 Departures]]
+:7   [[Residence of Trustees]]
-:10A  [[Temporary Non-residence: Pre-2013 Departures]]
+:8   [[Residence of Companies]]
-:11  [[The Remittance Basis]]
+:9   [[Treaty-Residence]]
-:12  [[The Meaning of Remittance]]
+:10   [[Split Years]]
-:13  [[Remittance Reliefs]]
+:11  [[Temporary Non-residence]]
-:14  [[Mixed Funds]]
+:12  [[Exit Taxes]]
-:15  [[Income Categories and Sources]]
+:13  [[UK Arrival or Departure: Tax Checklist]]
-:16  [[Trading Income]]
+:'''''<span style="color:navy">Income Tax: Principles & Remittance Basis</span>'''''
-:17  [[Trading in Land]]
+:14  [[Income and its Categorisation]]
-:18  [[Entertainers and Sportspeople]]
+:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:19  [[Property Income]]
+:16  [[Source/RFI/Territorial Principles]]
-:20  [[Deduction of interest from Property Income]]
+:17  [[The Remittance Basis]]
-:21  [[Interest Income]]
+:18  [[The Meaning of Remittance]]
-:22  [[Exempt Interest of Non-Residents]]
+:19  [[Remittance Reliefs]]
-:23  [[Dividend Income]]
+:20  [[Mixed Funds]]
-:24  [[Royalty Income]]
+:'''''<span style="color:navy">Income by Category</span>'''''
-:25  [[Misc Sweep-Up Income]]
+:21  [[Trading Income]]
-:26  [[Employment Income]]
+:22  [[Trading in Land]]
-:27  [[Travel Expenses: Employment Income Deduction]]
+:23  [[Performers]]
-:28  [[PAYE]]
+:24  [[Property Income]]
-:29  [[Employment Income: DT Relief]]
+:25  [[Deduction of interest from Property Income]]
-:30  [[Pension and Annuity Income]]
+:26  [[Interest Income]]
-:31  [[Discretionary Trusts: Income Tax]]
+:27  [[Exempt Interest of Non-Residents]]
-:32  [[IIP Trusts: Income Tax]]
+:28  [[Accrued Income Profits]]
-:33  [[Settlor-interested Trusts]]
+:29  [[Deeply Discounted Securities]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:30  [[Dividend Income]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:31  [[Annual Payments]]
-:36  [[Transfer of Assets Abroad: Non-transferors]]
+:32  [[Intellectual Property Income]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:33  [[Misc Sweep-Up Income]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:34  [[Employment Income]]
-:39  [[Life Policies and Contracts]]
+:35  [[Travel Expenses: Employment Income]]
-:40  [[Offshore Funds: Definition]]
+:36  [[PAYE]]
-:41  [[Offshore Income Gains]]
+:37  [[Employment Income: DT Relief]]
-:42  [[Income from Offshore Funds]]
+:38  [[Pension and Annuity Income]]
-:43  [[Accrued Income Profits]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:44  [[Deeply Discounted Securities]]
+:40  [[Benefit in Kind: Loans from Non-Resident Companies]]
-:45  [[Unit Trusts]]
+:'''''<span style="color:navy">IT: General</span>'''''
-:46  [[Intermediated Securities]]
+:41  [[Discretionary Trusts: Income Tax]]
-:47  [[Partnerships]]
+:42  [[IIP Trusts: Income Tax]]
-:48  [[Non-Residents Income Tax Relief]]
+:43  [[Rates of Income Tax/CGT]]
-:49  [[Collection of Tax from UK Representatives]]
+:44  [[Personal Allowances]]
-:50  [[Investment Manager Exemptions]]
+:45  [[Non-Residents Income Tax Relief]]
-:51  [[Investment Management Fees & Carried Forward]]
+:46  [[National Insurance Contributions]]
-:52  [[Loans from Non-Resident Companies]]
+:'''''<span style="color:navy">IT Avoidance Codes</span>'''''
-:53  [[Rates of Tax]]
+:47  [[Settlor-interested Trust Code]]
-:54  [[Personal Allowances and Annual Exemptions]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:55  [[National Insurance Contributions]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:56  [[Gains of UK Residents]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:57  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:58  [[Capital Payments from Non-Resident Trusts: s.87]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:59  [[Borrowing by Non-resident Trust: Sch 4B]]
+:53  [[Profit Fragmentation]]
-:60  [[Protected Trusts]]
+:54  [[Transfer of Income Streams]]
-:61  [[Sub-Funds]]
+:55  [[Transactions in Securities]]
-:62  [[Gains of Non-Resident Companies]]
+:'''''<span style="color:navy">Capital Gains Tax</span>'''''
-:63  [[Capital Losses]]
+:56  [[Chargeable Gains]]
-:64  [[Foreign Currency Issues]]
+:57  [[UK Property Held by Non-Residents]]
-:65  [[Unremittable Assets]]
+:58 [[Reorganisations]]
-:66  [[Double Taxation Arrangements: Introduction]]
+:59  [[Residential Property: CGT]]
-:67  [[DTA Anti-abuse Rules]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:68  [[Foreign Tax Credit Relief]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:69  [[EU Law and UK Taxation]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:70  [[Excluded Property: Definition]]
+:63  [[Sub-Funds]]
-:71  [[Excluded Property Exemptions]]
+:64  [[Gains of Non-Resident Companies]]
-:72  [[Wills and IOVs]]
+:65  [[Capital Losses]]
-:73  [[Reservation of Benefit]]
+:'''''<span style="color:navy">Funds</span>'''''
-:74  [[Inter-Trust Transfers: IHT]]
+:66  [[Funds: Terms & Concepts]]
-:75  [[IHT Deduction for Debts]]
+:67  [[Offshore Income Gains]]
-:76  [[IHT Double Taxation Treaties - Introduction]]
+:68  [[Income from Offshore Funds]]
-:77  [[IHT DTAs: India, Pakistan, Italy, France]]
+:69  [[Unit Trusts]]
-:78  [[IHT DTA: USA]]
+:70  [[Life Policies and Contracts]]
-:79  [[IHT DTA: Switzerland]]
+:71  [[Intermediated Securities]]
-:80  [[IHT DTA: Netherlands]]
+:72  [[Investment Manager Exemptions]]
-:81  [[Foreign IHT Credit Relief]]
+:73  [[Investment Management Fees & Carried Interest]]
-:82  [[Marriage to Non-dom or Non-resident]]
+:'''''<span style="color:navy">Inheritance Tax</span>'''''
-:83  [[Private Residence Relief]]
+:74  [[IHT Terms and Concepts]]
-:84  [[Residential Property of Non-Residents: NRCGT]]
+:75  [[Excluded Property: Definition]]
-:85  [[Family Home and Chattels: Benefit in Kind Charges]]
+:76  [[Excluded Property Exemptions]]
-:86  [[Corporate Residential Property]]
+:77  [[Wills and IOVs]]
-:87  [[Residential property: IHT]]
+:78  [[Reservation of Benefit]]
-:88  [[Pre-Owned Assets]]
+:79  [[Inter-Trust Transfers: IHT]]
-:89  [[Joint Accounts]]
+:80  [[IHT Deduction for Debts]]
-:90  [[Estates of Deceased Persons: CGT]]
+:81  [[IHT Close-Company Code]]
-:91  [[Estates of Deceased Persons: Income Tax]]
+:82  [[IHT Residential Property Code]]
-:92  [[Who is the Settlor?]]
+:83  [[Pre-Owned Assets]]
-:93  [[Trusts with Two or More Settlors]]
+:84  [[Pension Schemes and IHT]]
-:94  [[Situs of Assets for IHT]]
+:'''''<span style="color:navy">Entities</span>'''''
-:95  [[Situs of Assets for CGT]]
+:85  [[Partnerships]]
-:96  [[Foreign Entities]]
+:86  [[Partnership Income: Attribution]]
-:97  [[Hybrid Entities]]
+:87  [[Settlement, Bare Trust, and Associated Terminology]]
-:98  [[Control Connected Close and Related Expressions]]
+:88  [[Estates of Deceased Persons: CGT]]
-:99  [[Permanent Establishment and Branch/Agency]]
+:89  [[Estates of Deceased Persons: Income Tax]]
-:100  [[Disclosure and Compliance]]
+:90  [[Foreign Entities]]
-:101  [[Disclosure on Death ]]
+:91  [[Hybrid Entities]]
-:102 [[Disclosure of Offshore Trusts]]
+:'''''<span style="color:navy">Topics Affecting More Than One Tax</span>'''''
-:103  [[Criminal Law and Professional Conduct]]
+:92  [[Protected Trusts]]
+:93  [[Non-Dom/Non-Resident Spouse]]
+:94  [[Joint Accounts]]
+:95  [[Foreign Currency Issues]]
-:[[Appendix 1: Common Expressions]]
+:96 [[Cryptoassets]]
-:[[Appendix 2: Consideration, Arm's Length/Full Value]]
+:97  [[Unremittable Assets]]
-:[[Appendix 3: Associated Operations: IHT]]
+:98  [[ATED and SDLT]]
-:[[Appendix 4: Construction of Deeming Provisions]]
+:99  [[Who is the Settlor?]]
-:[[Appendix 5: What Do We Mean by "Real"?]]
+:100  [[Multiple Settlors]]
-:[[Appendix 6: Parliamentarians]]
+:101  [[Statutory Tax Indemnities]]
-:[[Appendix 7: Visiting Forces]]
+:102  [[Situs of Assets for IHT]]
-:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
+:103 [[Situs of Assets for CGT]]
-:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
+:104 [[Control Connected Close and Related Expressions]]
-:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
+:105 [[Participation & % Investment Tests]]
-:[[Appendix 11: Welsh Devolution]]
+:106 [[Permanent Establishment and Branch/Agency]]
-</div>
+:'''''<span style="color:navy">Double Taxation Agreements IT/CGT</span>'''''
+:107 [[Double Taxation Arrangements: Introduction]]
-<big>'''New 2017/18 edition out soon'''</big>
+:108 [[DTA Anti-abuse Rules]]
-The new 2017/18 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' will be published online on 4 September 2017. The text will be based on the Finance Bill and draft domicile legislation published July 2017.
+:109 [[Third Party Relief/Savings Clause]]
-The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in early November, and the online edition will then be updated to the text of the published book.
+:110 [[Limitation on Benefits]]
-To maintain unbroken access to TFD online you will need to order a copy of the new edition with an online licence. To obtain the book, go to [http://www.khpplc.co.uk/products/91/Taxation-of-Non-Residents-and-Foreign-Domiciliaries the publishers online ordering]; to order a licence go to [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-16th-Online-Edition online ordering] or [mailto:[email protected]?Subject=TFD%20online%20enquiry click here]
+:111 [[Credit for Foreign Tax]]
-Licences for the current edition will not be valid from 4 September 2017 when the new edition is published.
+:112 [[Non-discrimination]]
+:113 [[Mutual Agreement Procedure]]
-<big>'''How to login'''</big>
+:'''''<span style="color:navy">Double Taxation Agreements: IHT</span>'''''
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+:114 [[IHT Double Taxation Treaties: Introduction]]
-:•  Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+:115 [[IHT DTAs: India, Pakistan, Italy, France]]
+:116 [[IHT DTA: Netherlands]]
+:117 [[IHT DTA: South Africa]]
+:118 [[IHT DTA: Switzerland]]
+:119 [[IHT DTA: USA]]
+:120 [[Credit for Foreign IHT]]
+:'''''<span style="color:navy">Administration</span>'''''
+:121 [[Reporting and Compliance]]
+:122 [[Tax Return Filing Position]]
+:123 [[Claims]]
+:124 [[Collection of IT/CGT from UK Representatives]]
+:125 [[Reporting and Compliance: IHT]]
+:126 [[Penalties]]
+:127 [[Failure to Prevent Tax Evasion]]
+:128 [[Common Reporting Standard]]
+:129 [[Trust Registration (TRS)]]
+:130 [[Customer Due Diligence]]
+:131 [[Reporting Offshore Trusts]]
+:132 [[International Movement of Capital: Reports]]
+:133 [[Money Laundering: POCA]]
+:'''<big>Appendices</big>'''
+:'''''<span style="color:navy">Words & Concepts</span>'''''
+:[[Appendix 1 Words of Dispute]]
+:[[Appendix 2 Common Legal Expressions]]
+:[[Appendix 3 Family Terminology]]
+:[[Appendix 4 Consideration/Arm's Length/Full Value]]
+:[[Appendix 5 Commercial/View to Profit]]
+:[[Appendix 6 Beneficial Ownership/Entitlement]]
+:[[Appendix 7 What Do We Mean by "Real"]]
+:'''''<span style="color:navy">Construction of Statutes</span>'''''
+:[[Appendix 8 Deeming Provisions]]
+:[[Appendix 9 Purpose of Statute]]
+:'''''<span style="color:navy">Special Taxpayers</span>'''''
+:[[Appendix 10 Parliamentarians]]
+:[[Appendix 11 Visiting Forces]]
+:[[Appendix 12 Students and Teachers]]
+:'''''<span style="color:navy">Tax Reform</span>'''''
+:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
+:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
+:[[Appendix 15 Citizenship-based Taxation]]
+:[[Appendix 16 The Wisdom of Parliament]]
+</div>
+<big>'''2023/24 edition'''</big>
+The 2023/24 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online  and in paper form.
+To access TFD online, you will need an online licence. To obtain this, go to
+[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]] Licences for previous editions are not valid for the current edition.
+If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
+<big>'''How to login'''</big>
-:•  You may purchase a single or multiple user licence:  To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)].  For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
+Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence:  To obtain these [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-:•  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the author invites you to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+Without logging in, you can access:
-:•  Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy and Reforms]]; chap 2 [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]; chap 11A [[Temporary Non-residence: Pre-2013 Departures]]; chap 99 [[Client Notification Regulations]].
+Chapter 1 [[Foreign Domicile: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]].
 You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
-You need to register with the password for the current edition. Registration for an earlier edition is not valid.
+You need to register for the current edition. Registration for an earlier edition is no longer valid.
-<big>'''How to comment'''</big>
+<big>'''Comments please'''</big>
-Users can also [[contribute to the text]] and if you can add anything extra which is worth saying, or spot anything that needs to be corrected, please do!.  A copy of the next edition of the book will be given to the user who makes the most edits.  User contributions are reviewed by [http://www.taxchambers.com/barrister/oliver-marre/ Oliver Marre].
+Users can also [[contribute to the text]] and if you can add anything, or spot anything that needs to be corrected, please do!  A copy of the next edition of the book will be given to the user who makes the most edits.  User contributions are reviewed by [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].
 <big>'''If you want further advice'''</big>
-If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise.  See [[How to instruct James Kessler QC]].
+If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler KC or other members of his chambers to advise.  See [[How to instruct James Kessler KC]].
 <big>'''Archive editions'''</big>
-There are [[archive editions]] for years since 2003/04.  These will occasionally be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
+There are [[archive editions]] for years since 2003/04.  These will be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
 <big>'''Contact '''</big>
@@ Line 293: / Line 396: @@
 If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
-To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here]
+To contact James Kessler KC [mailto:[email protected]?Subject=TFD%20online click here]
-To contact Oliver Marre, who reviews online contributions, [mailto:OliverMarre@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
+To contact Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
 For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
@@ Line 301: / Line 404: @@
 <big>'''Technical notes'''</big>
-TFD online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
+<big>'''TFD Resource Archive'''</big>
-Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+To access the TFD reference material, click here: [[TFD Resource Archive]]