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
- Non-dom Policy & Avoidance:
- 1 Foreign Domicile: Tax Policy
- 2 Tax Avoidance
- 3 Targeted Anti-Avoidance Rules (TAARs)
- Domicile & Residence:</u>
- 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
- <u>Income Tax: Principles & Remittance Basis:</u>
- 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
- <u>Income by Category:</u>
- 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
- <u>IT: General:</u>
- 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
- <u>IT Avoidance Codes:</u>
- 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
- <u>Capital Gains Tax:</u>
- 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
- <u>Funds:</u>
- 66 Offshore Income Gains
- 67 Income from Offshore Funds
- 68 Unit Trusts
- 69 Life Policies and Contracts
- 70 Intermediated Securities
- 71 Investment Manager Exemptions
- 72 Investment Management Fees & Carried Interest
- <u>Inheritance Tax:</u>
- 73 IHT Terms and Concepts
- 74 Excluded Property: Definition
- 75 Excluded Property Exemptions
- 76 Wills and IOVs
- 77 Reservation of Benefit
- 78 Inter-Trust Transfers: IHT
- 79 IHT Deduction for Debts
- 80 IHT Close-Company Code
- 81 IHT Residential Property Code
- 82 Pre-Owned Assets
- 83 Pension Schemes and IHT
- <u>Entities:</u>
- 84 Partnerships
- 85 Partnership Income: Attribution
- 86 Settlement, Bare Trust, and Associated Terminology
- 87 Estates of Deceased Persons: CGT
- 88 Estates of Deceased Persons: Income Tax
- 89 Foreign Entities
- 90 Hybrid Entities
- <u>Topics Affecting More Than One Tax:</u>
- 91 Protected Trusts
- 92 Non-Dom/Non-Resident Spouse
- 93 Joint Accounts
- 94 Foreign Currency Issues
- 95 Cryptoassets
- 96 Unremittable Assets
- 97 ATED and SDLT
- 98 Who is the Settlor?
- 99 Multiple Settlors
- 100 Statutory Tax Indemnities
- 101 Situs of Assets for IHT
- 102 Situs of Assets for CGT
- 103 Control Connected Close and Related Expressions
- 104 Participation & % Investment Tests
- 105 Permanent Establishment and Branch/Agency
- <u>Double Taxation Agreements IT/CGT:</u>
- 106 Double Taxation Arrangements: Introduction
- 107 DTA Anti-abuse Rules
- 108 Limitation on Benefits
- 109 Credit for Foreign Tax
- 110 Non-discrimination
- <u>Double Taxation Agreements: IHT:</u>
- 111 IHT Double Taxation Treaties: Introduction
- 112 IHT DTAs: India, Pakistan, Italy, France
- 113 IHT DTA: Netherlands
- 114 IHT DTA: South Africa
- 115 IHT DTA: Switzerland
- 116 IHT DTA: USA
- 117 Credit for Foreign IHT
- <u>Administration:</u>
- 118 Reporting and Compliance
- 119 Tax Return Filing Position
- 120 Claims
- 121 Collection of Tax from UK Representatives
- 122 Reporting and Compliance: IHT
- 123 Penalties
- 124 Failure to Prevent Tax Evasion
- 125 Common Reporting Standard
- 126 Trust Registration (TRS)
- 127 Customer Due Diligence
- 128 Reporting Offshore Trusts
- 129 International Movement of Capital: Reports
- 130 Money Laundering: POCA
Appendices
- <u>Words & Concepts:</u>
- 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"
- <u>Construction of Statutes:</u>
- Appendix 9 Deeming Provisions
- Appendix 10 Purpose of Statute
- <u>Special Taxpayers:</u>
- Appendix 11 Parliamentarians
- Appendix 12 Visiting Forces
- Appendix 13 Students and Teachers
- <u>Tax Reform:</u>
- 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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2023/24 edition
The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online from 6th April, and will be published in paper form at the end of May.
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
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Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.
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If you want further advice
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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.
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Technical notes
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TFD Resource Archive
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