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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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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 QC].   
+
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%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
  
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''Non-dom policy & avoidance''
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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:2A  [[Targeted Anti-Avoidance Rules (TAARs)]]
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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''Domicile & residence''
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:3   [[Domicile]]  
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:4   [[Domicile]]  
  
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:4   [[Deemed Domicile]]
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:5   [[Deemed Domicile]]
  
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:5   [[Residence of Individuals]]
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:6   [[Residence of Individuals]]
  
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:6   [[Residence of Trustees]]
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:7   [[Residence of Trustees]]
  
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:7   [[Residence of Companies]]
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:8   [[Residence of Companies]]
  
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:8   [[Treaty-Residence]]
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:9   [[Treaty-Residence]]
  
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:9   [[Split Years: Arrival and Departure]]
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:10   [[Split Years]]
  
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:10 [[Temporary Non-residence]]   
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:11 [[Temporary Non-residence]]   
  
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:11 [[Exit Taxes]]
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:12 [[Exit Taxes]]
  
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:12 [[UK Arrival or Departure: Tax Checklist]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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''Income Tax: Principles & remittance basis''
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:13 [[Income Categorisation]]  
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:14 [[Income and its Categorisation]]  
  
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:14 [[Income Recognition: Receive/Entitled/Arise/Paid]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:15 [[Source/RFI/Territorial Principles]]  
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:16 [[Source/RFI/Territorial Principles]]  
  
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:16 [[The Remittance Basis]]
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:17 [[The Remittance Basis]]
  
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:17 [[The Meaning of Remittance]]
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:18 [[The Meaning of Remittance]]
  
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:18 [[Remittance Reliefs]]
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:19 [[Remittance Reliefs]]
  
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:19 [[Mixed Funds]]
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:20 [[Mixed Funds]]
  
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''Income by category''
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:20 [[Trading Income]]
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:21 [[Trading Income]]
  
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:21 [[Trading in Land]]
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:22 [[Trading in Land]]
  
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:22 [[Performers]]
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:23 [[Performers]]
  
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:23 [[Property Income]]
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:24 [[Property Income]]
  
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:24 [[Deduction of interest from Property Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:25 [[Interest Income]]
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:26 [[Interest Income]]
  
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:26 [[Exempt Interest of Non-Residents]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:27 [[Accrued Income Profits]]
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:28 [[Accrued Income Profits]]
  
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:28 [[Deeply Discounted Securities]]
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:29 [[Deeply Discounted Securities]]
  
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:29 [[Dividend Income]]
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:30 [[Dividend Income]]
  
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:30 [[Annual Payments]]
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:31 [[Annual Payments]]
  
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:31 [[Intellectual Property Income]]
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:32  [[Intellectual Property Income]]
  
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:32 [[Misc Sweep-Up Income]]
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:33 [[Misc Sweep-Up Income]]
  
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:33 [[Employment Income]]
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:34 [[Employment Income]]
  
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:34 [[Travel Expenses: Employment Income]]
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:35 [[Travel Expenses: Employment Income]]
  
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:35 [[PAYE]]
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:36 [[PAYE]]
  
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:36  [[Employment Income: DT Relief]]
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:36A [[Disguised Remuneration]]
  
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:37  [[Pension and Annuity Income]]
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:36B [[Employer-Financed Retirement Benefits Scheme]]
  
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''IT: General
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:37  [[Employment Income: DT Relief]]
  
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:38  [[Discretionary Trusts: Income Tax]]
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:38  [[Pension and Annuity Income]]
  
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:39  [[IIP Trusts: Income Tax]]
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:39  [[Benefit in Kind: Family Home and Chattels]]
  
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:40  [[Rates of Income Tax/CGT]]
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:40  [[Loans from Companies]]
  
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:41  [[Personal Allowances]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:42 [[Non-Residents Income Tax Relief]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:43 [[National Insurance Contributions]]
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:42 [[IIP Trusts: Income Tax]]
  
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''IT avoidance codes''
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:43  [[Rates of Income Tax/CGT]]
  
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:44  [[Settlor-interested Trust Code]]
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:44  [[Personal Allowances]]
  
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:45  [[Transfer of Assets Abroad: Introduction]]
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:45  [[Non-Residents Income Tax Relief]]
  
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:46  [[Transfer of Assets Abroad: Transferors]]
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:46  [[National Insurance Contributions]]
  
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:47  [[Transfer of Assets Abroad: Benefits]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:48 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:47 [[Settlor-interested Trust Code]]
  
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:49 [[Transfer of Assets Abroad: Motive Defence]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:50 [[Profit Fragmentation]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:51 [[Transfer of Income Streams]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:52 [[Transactions in Securities]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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''Capital Gains Tax''
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:52  [[Transfer of Assets Abroad: Motive Defence]]
  
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:53  [[Chargeable Gains]]
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:53  [[Profit Fragmentation]]
  
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:54  [[UK Property Held by Non-Residents]]
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:54  [[Transfer of Income Streams]]
  
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:55  [[Residential Property: CGT]]
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:55  [[Transactions in Securities]]
  
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:56  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:57 [[Capital Payments from Non-Resident Trusts: s.87]]
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:56 [[Chargeable Gains]]
  
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:58 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:57 [[UK Property Held by Non-Residents]]
  
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:59  [[Sub-Funds]]
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:58 [[Reorganisations]]
  
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:60 [[Gains of Non-Resident Companies]]
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:59 [[Residential Property: CGT]]
  
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:61 [[Capital Losses]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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''Funds''
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:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:62  [[Life Policies and Contracts]]
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:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:63  [[Offshore Funds: Definitions]]
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:63  [[Sub-Funds]]
  
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:64  [[Offshore Income Gains]]
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:64  [[Gains of Non-Resident Companies]]
  
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:65  [[Income from Offshore Funds]]
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:65  [[Capital Losses]]
  
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:66  [[Unit Trusts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:67 [[Intermediated Securities]]
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:66 [[Funds: Terms & Concepts]]
  
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:68 [[Investment Manager Exemptions]]
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:67 [[Offshore Income Gains]]
  
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:69 [[Investment Management Fees & Carried Interest]]
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:68 [[Income from Offshore Funds]]
  
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''Inheritance Tax''
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:69  [[Unit Trusts]]
  
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:70  [[IHT Terms and Concepts]]
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:70  [[Life Policies and Contracts]]
  
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:71  [[Excluded Property: Definition]]
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:71  [[Intermediated Securities]]
  
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:72  [[Excluded Property Exemptions]]
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:72  [[Investment Manager Exemptions]]
  
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:73  [[Wills and IOVs]]
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:73  [[Investment Management Fees & Carried Interest]]
  
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:74  [[Reservation of Benefit]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:75 [[Inter-Trust Transfers: IHT]]
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:74 [[IHT Terms and Concepts]]
  
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:76 [[IHT Deduction for Debts]]
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:75 [[Excluded Property: Definition]]
  
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:77 [[IHT Close-Company Code]]
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:76 [[Excluded Property Exemptions]]
  
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:78 [[IHT Residential Property Code]]
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:77 [[Wills and IOVs]]
  
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:79 [[Family Home and Chattels: Benefit in Kind Charges]]
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:78 [[Reservation of Benefit]]
  
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:80 [[Pre-Owned Assets]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:81 [[Loans from Non-Resident Companies]]
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:80 [[IHT Deduction for Debts]]
  
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:81A [[Pension Schemes and IHT]]
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:81 [[IHT Close-Company Code]]
  
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''Entities''
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:82  [[IHT Residential Property Code]]
  
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:82 [[Partnerships]]
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:83 [[Pre-Owned Assets]]
  
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:83 [[Partnership Income: Attribution]]
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:84 [[Pension IHT]]
  
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:84  [[Estates of Deceased Persons: CGT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:85  [[Estates of Deceased Persons: Income Tax]]
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:85  [[Partnerships]]
  
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:85A [[Settlement, Bare Trust, and Associated Terminology]]
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:86  [[Partnership Income: Allocation]]
  
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:86  [[Foreign Entities]]
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:86A [[Salaried Members Code]]
  
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:87  [[Hybrid Entities]]
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:86B [[Partnerships CGT]]
  
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''Concepts & topics affecting more than one tax''
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:87  [[Settlement, Bare Trust, and Associated Terminology]]
  
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:88  [[Protected Trusts]]
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:88  [[Estates of Deceased Persons: CGT]]
  
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:89  [[Non-Dom/Non-Resident Spouse]]
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:89  [[Estates of Deceased Persons: Income Tax]]
  
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:90  [[Joint Accounts]]
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:90  [[Foreign Entities]]
  
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:91  [[Foreign Currency Issues]]
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:91  [[Hybrid Entities]]
  
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:92  [[Unremittable Assets]]
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:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
  
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:93 [[ATED and SDLT]]
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:92 [[Protected Trusts]]
  
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:94 [[Who is the Settlor?]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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:95 [[Multiple Settlors]]
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:94 [[Joint Accounts]]
  
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:96 [[Statutory Tax Indemnities]]
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:95 [[Foreign Currency Issues]]
  
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:97  [[Situs of Assets for IHT]]
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:96 [[Cryptoassets]]
  
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:98 [[Situs of Assets for CGT]]
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:97 [[Unremittable Assets]]
  
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:99 [[Control Connected Close and Related Expressions]]
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:98 [[ATED and SDLT]]
  
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:100 [[Participation & % Investment Tests]]
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:99  [[Who is the Settlor?]]
  
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:101 [[Permanent Establishment and Branch/Agency]]
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:100  [[Multiple Settlors]]
  
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:102 [[Post-Brexit EU Law]]
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:101 [[Statutory Tax Indemnities]]
  
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:103 [[Double Taxation Arrangements: Introduction]]
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:102 [[Situs of Assets for IHT]]
  
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:104  [[DTA Anti-abuse Rules]]
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:103 [[Situs of Assets for CGT]]
  
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:105  [[Limitation on Benefits]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:106  [[Credit for Foreign Tax]]
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:105 [[Participation & % Investment Tests]]
  
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:107  [[Non-discrimination]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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''Double Taxation Agreements: IHT
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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  [[IHT Double Taxation Treaties: Introduction]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:109  [[IHT DTAs: India, Pakistan, Italy, France]]
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:108 [[DTA Anti-abuse Rules]]
  
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:110  [[IHT DTA: Netherlands]]
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:109 [[Third Party Relief/Savings Clause]]
  
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:111 [[IHT DTA: South Africa]]
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:110 [[Limitation on Benefits]]
  
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:112 [[IHT DTA: Switzerland]]
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:111 [[Credit for Foreign Tax]]
  
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:113  [[IHT DTA: USA]]
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:112 [[Non-discrimination]]
  
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:114  [[Credit for Foreign IHT]]
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:113 [[Mutual Agreement Procedure]]  
  
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''Administration''
+
:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
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:115 [[Reporting and Compliance]]
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:114 [[IHT Double Taxation Treaties: Introduction]]
  
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:116 [[Tax Return Filing Position]]
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:115 [[IHT DTAs: India, Pakistan, Italy, France]]
  
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:117 [[Claims]]
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:116 [[IHT DTA: Netherlands]]
  
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:118 [[Collection of Tax from UK Representatives]]
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:117 [[IHT DTA: South Africa]]
  
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:119 [[Reporting and Compliance: IHT]]
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:118 [[IHT DTA: Switzerland]]
  
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:120 [[Penalties]]
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:119 [[IHT DTA: USA]]
  
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:120A [[Failure to Prevent Tax Evasion]]
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:120 [[Credit for Foreign IHT]]
  
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:121 [[Common Reporting Standard]]
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:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
  
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:122 [[Trust Registration]]
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:121 [[Reporting and Compliance]]
  
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:123 [[Reporting Offshore Trusts]]  
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:122 [[Tax Return Filing Position]]
  
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:124 [[International Movement of Capital: Reports]]
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:123 [[Claims]]
  
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:125 [[Money Laundering]]
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:124 [[Collection of IT/CGT from UK Representatives]]
  
 +
:125 [[Reporting and Compliance: IHT]]
  
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''Appendices'':
+
:126 [[Penalties]]
  
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''Words & Concepts''
+
: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]]
 +
 
 +
 
 +
:'''<big>Appendices</big>'''
 +
 
 +
:'''''<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 3 Family Terminology]]  
 
:[[Appendix 3 Family Terminology]]  
 +
 +
:[[Appendix 3A Share/Security Terminology]]
  
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
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:[[Appendix 5 Commercial/View to Profit]]
 
:[[Appendix 5 Commercial/View to Profit]]
  
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:[[Appendix 5A Offshore Fund/CIS/OEIC]]
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:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
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:[[Appendix 5B Beneficial Ownership/Entitlement]]
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:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 6 What Do We Mean by "Real"]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 7 Deeming Provisions]]
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:[[Appendix 8 Deeming Provisions]]
  
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''Special taxpayers''
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:[[Appendix 9 Purpose in Tax Statutes]]
  
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:[[Appendix 8 Parliamentarians]]
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:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
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:[[Appendix 9 Visiting Forces]]
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:[[Appendix 10 Parliamentarians]]
  
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:[[Appendix 10 Students and Teachers]]
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:[[Appendix 11 Visiting Forces]]
  
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''Tax reform''
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 11 How to Improve Residence and Domicile Taxation]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
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:[[Appendix 12 Reform of Offshore Anti-avoidance Law]]
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:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
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:[[Appendix 13 The Wisdom of Parliament]]
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:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
  
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:[[Appendix 14 Purpose in Tax Statutes]]
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:[[Appendix 15 Citizenship-based Taxation]]
 +
 
 +
:[[Appendix 16 The Wisdom of Parliament]]
  
  
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<big>'''New 2022/23 edition out soon'''</big>
+
<big>'''2024/25 edition'''</big>
  
−
The new 2022/23 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' will be published online on 6 April 2022 and in paper form shortly thereafter.
+
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.
−
 
+
−
At present his site contains the text of the 2021/22 edition.
+
  
 
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]]
+
[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.
  
−
Licences for the 2021/22 edition will no longer be valid from 6 April 2022.
+
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]
−
 
+
−
If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]
+
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
  
−
Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
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].
−
 
+
−
Every copy of the printed book has a 3 week trial licence (see inside front cover of volume 1).  To order copies of the book [mailto:[email protected]?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
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−
 
+
−
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].
+
  
 
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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<big>'''If you want further advice'''</big>
 
<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 or other members of his chambers 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>
 
<big>'''Archive editions'''</big>
  
 
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 QC [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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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.
 
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.
  
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</big>
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 +
<big>'''TFD Resource Archive'''</big>  
 +
 
 +
To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 10:56, 29 October 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
36B Employer-Financed Retirement Benefits Scheme
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 IHT
Entities
85 Partnerships
86 Partnership Income: Allocation
86A Salaried Members Code
86B 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 3A Share/Security 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.

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Chapter A1 FIG Relief/Abolition of Domicile
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