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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
  
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<span style="color:#000080">''Non-dom Policy & Avoidance:''</span>
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:[[Dedication]]
  
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:1  [[Foreign Domicile: Tax Policy]]
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:A1  [[FIG Relief/Abolition of Domicile]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
 +
 
 +
:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
 
:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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<span style="color:#000080">''Domicile & Residence:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
 
:4  [[Domicile]]  
 
:4  [[Domicile]]  
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:13  [[UK Arrival or Departure: Tax Checklist]]
 
:13  [[UK Arrival or Departure: Tax Checklist]]
  
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<span style="color:#000080">''Income Tax: Principles & Remittance Basis:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:14  [[Income Categorisation]]  
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:14  [[Income and its Categorisation]]  
  
 
:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
 
:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
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:20  [[Mixed Funds]]
 
:20  [[Mixed Funds]]
  
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<span style="color:#000080">''Income by Category:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
 
:21  [[Trading Income]]
 
:21  [[Trading Income]]
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:36  [[PAYE]]
 
:36  [[PAYE]]
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:36A [[Disguised Remuneration]]
  
 
:37  [[Employment Income: DT Relief]]
 
:37  [[Employment Income: DT Relief]]
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:39  [[Benefit in Kind: Family Home and Chattels]]
 
:39  [[Benefit in Kind: Family Home and Chattels]]
  
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:40  [[Benefit in Kind: Loans from Non-Resident Companies]]
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:40  [[Loans from Companies]]
  
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<span style="color:#000080">''IT: General:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
 
:41  [[Discretionary Trusts: Income Tax]]
 
:41  [[Discretionary Trusts: Income Tax]]
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:46  [[National Insurance Contributions]]
 
:46  [[National Insurance Contributions]]
  
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<span style="color:#000080">''IT Avoidance Codes:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
 
:47  [[Settlor-interested Trust Code]]
 
:47  [[Settlor-interested Trust Code]]
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:55  [[Transactions in Securities]]
 
:55  [[Transactions in Securities]]
  
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<span style="color:#000080">''Capital Gains Tax:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
 
:56  [[Chargeable Gains]]
 
:56  [[Chargeable Gains]]
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:65  [[Capital Losses]]
 
:65  [[Capital Losses]]
  
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<span style="color:#000080">''Funds:''</span>
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:66  [[Offshore Income Gains]]
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:66  [[Funds: Terms & Concepts]]
  
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:67  [[Income from Offshore Funds]]
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:67  [[Offshore Income Gains]]
  
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:68  [[Unit Trusts]]
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:68  [[Income from Offshore Funds]]
  
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:69  [[Life Policies and Contracts]]
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:69  [[Unit Trusts]]
  
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:70  [[Intermediated Securities]]
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:70  [[Life Policies and Contracts]]
  
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:71  [[Investment Manager Exemptions]]
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:71  [[Intermediated Securities]]
  
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:72  [[Investment Management Fees & Carried Interest]]
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:72  [[Investment Manager Exemptions]]
  
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<span style="color:#000080">''Inheritance Tax:''</span>
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:73  [[Investment Management Fees & Carried Interest]]
  
−
:73  [[IHT Terms and Concepts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:74  [[Excluded Property: Definition]]
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:74  [[IHT Terms and Concepts]]
  
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:75  [[Excluded Property Exemptions]]
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:75  [[Excluded Property: Definition]]
  
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:76  [[Wills and IOVs]]
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:76  [[Excluded Property Exemptions]]
  
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:77  [[Reservation of Benefit]]
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:77  [[Wills and IOVs]]
  
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:78  [[Inter-Trust Transfers: IHT]]
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:78  [[Reservation of Benefit]]
  
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:79  [[IHT Deduction for Debts]]
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:79  [[Inter-Trust Transfers: IHT]]
  
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:80  [[IHT Close-Company Code]]
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:80  [[IHT Deduction for Debts]]
  
−
:81  [[IHT Residential Property Code]]
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:81  [[IHT Close-Company Code]]
  
−
:82  [[Pre-Owned Assets]]
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:82  [[IHT Residential Property Code]]
  
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:83  [[Pension Schemes and IHT]]
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:83  [[Pre-Owned Assets]]
  
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<span style="color:#000080">''Entities:''</span>
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:84  [[Pension Schemes and IHT]]
  
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:84  [[Partnerships]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
−
:85  [[Partnership Income: Attribution]]
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:85  [[Partnerships]]
  
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:86  [[Settlement, Bare Trust, and Associated Terminology]]
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:86  [[Partnership Income: Attribution]]
  
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:87  [[Estates of Deceased Persons: CGT]]
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:86A [[Partnerships CGT]]
  
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:88 [[Estates of Deceased Persons: Income Tax]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
−
:89 [[Foreign Entities]]
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:88 [[Estates of Deceased Persons: CGT]]
  
−
:90 [[Hybrid Entities]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
−
<span style="color:#000080">''Topics Affecting More Than One Tax:''</span>
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:90  [[Foreign Entities]]
  
−
:91  [[Protected Trusts]]
+
:91  [[Hybrid Entities]]
  
−
:92  [[Non-Dom/Non-Resident Spouse]]
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:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
  
−
:93 [[Joint Accounts]]
+
:92 [[Protected Trusts]]
  
−
:94 [[Foreign Currency Issues]]
+
:93 [[Non-Dom/Non-Resident Spouse]]
  
−
:95 [[Cryptoassets]]
+
:94  [[Joint Accounts]]
  
−
:96 [[Unremittable Assets]]
+
:95 [[Foreign Currency Issues]]
  
−
:97  [[ATED and SDLT]]
+
:96 [[Cryptoassets]]
  
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:98 [[Who is the Settlor?]]
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:97 [[Unremittable Assets]]
  
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:99 [[Multiple Settlors]]
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:98 [[ATED and SDLT]]
  
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:100 [[Statutory Tax Indemnities]]
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:99 [[Who is the Settlor?]]
  
−
:101 [[Situs of Assets for IHT]]
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:100 [[Multiple Settlors]]
  
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:102 [[Situs of Assets for CGT]]
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:101  [[Statutory Tax Indemnities]]
  
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:103 [[Control Connected Close and Related Expressions]]
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:102  [[Situs of Assets for IHT]]
  
−
:104 [[Participation & % Investment Tests]]
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:103 [[Situs of Assets for CGT]]
  
−
:105 [[Permanent Establishment and Branch/Agency]]
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:104 [[Control Connected Close and Related Expressions]]
  
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<span style="color:#000080">''Double Taxation Agreements IT/CGT:''</span>
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:105 [[Participation & % Investment Tests]]
  
−
:106 [[Double Taxation Arrangements: Introduction]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
−
:107 [[DTA Anti-abuse Rules]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:108 [[Limitation on Benefits]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
−
:109 [[Credit for Foreign Tax]]
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:108 [[DTA Anti-abuse Rules]]
  
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:110 [[Non-discrimination]]
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:109 [[Third Party Relief/Savings Clause]]
  
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<span style="color:#000080">''Double Taxation Agreements: IHT:''</span>
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:110 [[Limitation on Benefits]]
  
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:111 [[IHT Double Taxation Treaties: Introduction]]
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:111 [[Credit for Foreign Tax]]
  
−
:112 [[IHT DTAs: India, Pakistan, Italy, France]]
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:112 [[Non-discrimination]]
  
−
:113 [[IHT DTA: Netherlands]]
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:113 [[Mutual Agreement Procedure]]  
  
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:114 [[IHT DTA: South Africa]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
−
:115 [[IHT DTA: Switzerland]]
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:114 [[IHT Double Taxation Treaties: Introduction]]
  
−
:116 [[IHT DTA: USA]]
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:115 [[IHT DTAs: India, Pakistan, Italy, France]]
  
−
:117 [[Credit for Foreign IHT]]
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:116 [[IHT DTA: Netherlands]]
  
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<span style="color:#000080">''Administration:''</span>
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:117 [[IHT DTA: South Africa]]
  
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:118 [[Reporting and Compliance]]
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:118 [[IHT DTA: Switzerland]]
  
−
:119 [[Tax Return Filing Position]]
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:119 [[IHT DTA: USA]]
  
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:120 [[Claims]]
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:120 [[Credit for Foreign IHT]]
  
−
:121 [[Collection of Tax from UK Representatives]]
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:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
  
−
:122 [[Reporting and Compliance: IHT]]
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:121 [[Reporting and Compliance]]
  
−
:123 [[Penalties]]
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:122 [[Tax Return Filing Position]]
  
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:124 [[Failure to Prevent Tax Evasion]]
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:123 [[Claims]]
  
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:125 [[Common Reporting Standard]]
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:124 [[Collection of IT/CGT from UK Representatives]]
  
−
:126 [[Trust Registration (TRS)]]
+
:125 [[Reporting and Compliance: IHT]]
  
−
:127 [[Customer Due Diligence]]
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:126 [[Penalties]]
 +
 
 +
:127 [[Failure to Prevent Tax Evasion]]
  
 
:128 [[Reporting Offshore Trusts]]  
 
:128 [[Reporting Offshore Trusts]]  
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:129 [[International Movement of Capital: Reports]]
 
:129 [[International Movement of Capital: Reports]]
  
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:130 [[Money Laundering]]
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:130 [[Common Reporting Standard]]
 +
 
 +
:131 [[Trust Registration (TRS)]]
 +
 
 +
:132 [[Customer Due Diligence]]
 +
 
 +
:133 [[Money Laundering: Criminal Property]]
  
  
−
<big>'''Appendices'''</big>
+
:'''<big>Appendices</big>'''
  
−
<span style="color:#000080">''Words & Concepts:''</span>
+
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
  
 
:[[Appendix 1 Words of Dispute]]
 
:[[Appendix 1 Words of Dispute]]
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:[[Appendix 6 Beneficial Ownership/Entitlement]]
 
:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
−
:[[Appendix 7 Offshore Fund/CIS/OEIC]]
+
:[[Appendix 7 What Do We Mean by "Real"]]
  
−
:[[Appendix 8 What Do We Mean by "Real"]]
+
:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
−
<span style="color:#000080">''Construction of Statutes:''</span>
+
:[[Appendix 8 Deeming Provisions]]
  
−
:[[Appendix 9 Deeming Provisions]]
+
:[[Appendix 9 Purpose in Tax Statutes]]
  
−
:[[Appendix 10 Purpose of Statute]]
+
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
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<span style="color:#000080">''Special Taxpayers:''</span>
+
:[[Appendix 10 Parliamentarians]]
  
−
:[[Appendix 11 Parliamentarians]]
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:[[Appendix 11 Visiting Forces]]
  
−
:[[Appendix 12 Visiting Forces]]
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:[[Appendix 12 Students and Teachers]]
  
−
:[[Appendix 13 Students and Teachers]]
+
:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
−
<span style="color:#000080">''Tax Reform:''</span>
+
:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
−
:[[Appendix 14 How to Improve Residence and Domicile Taxation]]
+
:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
  
−
:[[Appendix 15 Reform of Offshore Anti-avoidance Law]]
+
:[[Appendix 15 Citizenship-based Taxation]]
  
 
:[[Appendix 16 The Wisdom of Parliament]]
 
:[[Appendix 16 The Wisdom of Parliament]]
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<big>'''2022/23 edition'''</big>
+
<big>'''2024/25 edition'''</big>
  
−
The 2022/23 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online and in paper form.
+
The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online and in paper form.  The online form is the better choice as it is updated during the year.
  
 
To access TFD online, you will need an online licence. To obtain this, go to  
 
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 previous editions are not valid for the current edition.
+
[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:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]
+
If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
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Without logging in, you can access:
 
Without logging in, you can access:
  
−
Chapter 1 [[Foreign Domicile: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]].
+
Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: 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 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.
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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.  
 
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.  
−
 
−
'''Note''':  ''You may need to input your current log-in name and password to access the archive editions, even if you are already logged in to the site for the current online edition''. 
 
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
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If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
  
−
To contact James Kessler KC [mailto:kessler@kessler.co.uk?Subject=TFD%20online click here]
+
To contact James Kessler KC [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online click here]
  
 
To contact Rebecca Sheldon, who reviews online contributions, [mailto:[email protected]?Subject=TFD%20contact%20moderator%20request click here]
 
To contact Rebecca Sheldon, who reviews online contributions, [mailto:[email protected]?Subject=TFD%20contact%20moderator%20request click here]
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<big>'''TFD Resource Archive'''</big>  
 
<big>'''TFD Resource Archive'''</big>  
  
−
To access the TFD reference material, click here [[TFD Resource Archive]]
+
To access the TFD reference material, click here: [[TFD Resource Archive]]

Revision as of 10:54, 23 September 2024

This site provides comprehensive information about:

  1. Taxation of foreign domiciliaries
  2. Taxation of non-residents on UK income and assets
  3. Taxation of UK residents on foreign income and assets
  4. 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
Dedication
A1 FIG Relief/Abolition of Domicile
Non-dom Policy & Avoidance
1 Mobile Individuals: 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
36A Disguised Remuneration
37 Employment Income: DT Relief
38 Pension and Annuity Income
39 Benefit in Kind: Family Home and Chattels
40 Loans from 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
86A Partnerships CGT
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 Reporting Offshore Trusts
129 International Movement of Capital: Reports
130 Common Reporting Standard
131 Trust Registration (TRS)
132 Customer Due Diligence
133 Money Laundering: Criminal Property


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 in Tax Statutes
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



2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form. The online form is the better choice as it is updated during the year.

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 A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: 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

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