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
</div>
2024/25 edition
The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online. the paper form will follow in June.
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 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