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 QC.
Contents
Update
Introduction
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: Arrival and Departure
- 11 Temporary Non-residence
- 12 Exit Taxes
- 13 UK Arrival or Departure: Tax Checklist
Income Tax: Principles & Remittance Basis:
- 14 Income 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::/span>
- 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 Residential Property: CGT
- 59 Gains of Non-Resident Settlor-Interested Trusts: s.86
- 60 Capital Payments from Non-Resident Trusts: s.87
- 61 Borrowing by Non-Resident Trust: Sch 4B
- 62 Sub-Funds
- 63 Gains of Non-Resident Companies
- 64 Capital Losses
Funds:
- 65 Life Policies and Contracts
- 66 Offshore Income Gains
- 67 Income from Offshore Funds
- 68 Unit Trusts
- 69 Intermediated Securities
- 70 Investment Manager Exemptions
- 71 Investment Management Fees & Carried Interest
Inheritance Tax:
- 72 IHT Terms and Concepts
- 73 Excluded Property: Definition
- 74 Excluded Property Exemptions
- 75 Wills and IOVs
- 76 Reservation of Benefit
- 77 Inter-Trust Transfers: IHT
- 78 IHT Deduction for Debts
- 79 IHT Close-Company Code
- 80 IHT Residential Property Code
- 81 Pre-Owned Assets
- 82 Pension Schemes and IHT
Entities:
- 83 Partnerships
- 84 Partnership Income: Attribution
- 85 Settlement, Bare Trust, and Associated Terminology
- 86 Estates of Deceased Persons: CGT
- 87 Estates of Deceased Persons: Income Tax
- 88 Foreign Entities
- 89 Hybrid Entities
Topics Affecting More Than One Tax:
- 90 Protected Trusts
- 91 Non-Dom/Non-Resident Spouse
- 92 Joint Accounts
- 93 Foreign Currency Issues
- 94 Unremittable Assets
- 95 ATED and SDLT
- 96 Who is the Settlor?
- 97 Multiple Settlors
- 98 Statutory Tax Indemnities
- 99 Situs of Assets for IHT
- 100 Situs of Assets for CGT
- 101 Control Connected Close and Related Expressions
- 102 Participation & % Investment Tests
- 103 Permanent Establishment and Branch/Agency
- 104 Post-Brexit EU Law
Double Taxation Agreements IT/CGT:
- 105 Double Taxation Arrangements: Introduction
- 106 DTA Anti-abuse Rules
- 107 Limitation on Benefits
- 108 Credit for Foreign Tax
- 109 Non-discrimination
Double Taxation Agreements: IHT:
- 110 IHT Double Taxation Treaties: Introduction
- 111 IHT DTAs: India, Pakistan, Italy, France
- 112 IHT DTA: Netherlands
- 113 IHT DTA: South Africa
- 114 IHT DTA: Switzerland
- 115 IHT DTA: USA
- 116 Credit for Foreign IHT
Administration:
- 117 Reporting and Compliance
- 118 Tax Return Filing Position
- 119 Claims
- 120 Collection of Tax from UK Representatives
- 121 Reporting and Compliance: IHT
- 122 Penalties
- 123 Failure to Prevent Tax Evasion
- 124 Common Reporting Standard
- 125 Trust Registration
- 126 Reporting Offshore Trusts
- 127 International Movement of Capital: Reports
- 128 Money Laundering
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 Offshore Fund/CIS/OEIC
- Appendix 8 What Do We Mean by "Real"
Construction of Statutes:
- Appendix 9 Deeming Provisions
- Appendix 10 Purpose of Statute
Special Taxpayers:
- Appendix 11 Parliamentarians
- Appendix 12 Visiting Forces
- Appendix 13 Students and Teachers
Tax Reform:
- Appendix 14 How to Improve Residence and Domicile Taxation
- Appendix 15 Reform of Offshore Anti-avoidance Law
- Appendix 16 The Wisdom of Parliament
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New 2022/23 edition
The new 2022/23 edition of Taxation of Non-Residents and Foreign Domiciliaries is now available online and will be available in paper form shortly.
To access TFD online, you will need an online licence. To obtain this, go to
the publishers website or email [email protected]
Licences for the 2021/22 edition will no longer be valid from 6 April 2022.
If you are an academic 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. To obtain a login licence:
- You may purchase a single or multiple user licence: To obtain these 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 email the publishers or go to the publishers' website.
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 QC or other members of his chambers to advise. See How to instruct James Kessler QC.
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.
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.
Contact
If you have technical problems, or problems logging in, click here
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To contact Rebecca Sheldon, who reviews online contributions, click here
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Technical notes
TFD online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.
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