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<span style="color:red">''<big>'''NOTE FOR ALL USERS:''' 
 
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<u>'''THIS SITE IS CURRENTLY IN THE PROCESS OF BEING UPDATED</u> TO THE NEW 2022-23 EDITION OF TAXATION OF NON-RESIDENTS AND FOREIGN DOMICILIARIES'''</big> ''</span>
 
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<big>This site provides comprehensive information about:
 
<big>This site provides comprehensive information about:
 
# Taxation of foreign domiciliaries
 
# Taxation of foreign domiciliaries
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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].   
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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 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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:3 [[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>'''''
  
 
:4  [[Domicile]]  
 
:4  [[Domicile]]  
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:7  [[Residence of Trustees]]
 
:7  [[Residence of Trustees]]
  
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:7   [[Residence of Companies]]
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:8   [[Residence of Companies]]
  
 
:9  [[Treaty-Residence]]
 
:9  [[Treaty-Residence]]
  
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:10  [[Split Years: Arrival and Departure]]
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:10  [[Split Years]]
  
 
:11  [[Temporary Non-residence]]   
 
:11  [[Temporary Non-residence]]   
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:13  [[UK Arrival or Departure: Tax Checklist]]
 
: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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: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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'''Income by Category'''
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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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:31  [[Annual Payments]]
 
:31  [[Annual Payments]]
  
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:32 [[Intellectual Property Income]]
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:32 [[Intellectual Property Income]]
  
 
:33  [[Misc Sweep-Up Income]]
 
:33  [[Misc Sweep-Up Income]]
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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 [[Loans from Non-Resident Companies]]
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]]
  
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''IT: General
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:38 [[Discretionary Trusts: Income Tax]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:39 [[IIP Trusts: Income Tax]]
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:42 [[IIP Trusts: Income Tax]]
  
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:40 [[Rates of Income Tax/CGT]]
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:43 [[Rates of Income Tax/CGT]]
  
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:41 [[Personal Allowances]]
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:44 [[Personal Allowances]]
  
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:42 [[Non-Residents Income Tax Relief]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:43 [[National Insurance Contributions]]
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:46 [[National Insurance Contributions]]
  
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''IT avoidance codes''
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:44 [[Settlor-interested Trust Code]]
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:47 [[Settlor-interested Trust Code]]
  
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:45 [[Transfer of Assets Abroad: Introduction]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:46 [[Transfer of Assets Abroad: Transferors]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:47 [[Transfer of Assets Abroad: Benefits]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:48 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:49 [[Transfer of Assets Abroad: Motive Defence]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:50 [[Profit Fragmentation]]
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:53 [[Profit Fragmentation]]
  
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:51 [[Transfer of Income Streams]]
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:54 [[Transfer of Income Streams]]
  
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:52 [[Transactions in Securities]]
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:55 [[Transactions in Securities]]
  
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''Capital Gains Tax''
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:53 [[Chargeable Gains]]
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:56 [[Chargeable Gains]]
  
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:54 [[UK Property Held by Non-Residents]]
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:57 [[UK Property Held by Non-Residents]]
  
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:55  [[Residential Property: CGT]]
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:58 [[Reorganisations]]
  
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:56 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:59 [[Residential Property: CGT]]
  
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:57 [[Capital Payments from Non-Resident Trusts: s.87]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:58 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:59 [[Sub-Funds]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:60 [[Gains of Non-Resident Companies]]
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:63 [[Sub-Funds]]
  
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:61 [[Capital Losses]]
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:64 [[Gains of Non-Resident Companies]]
  
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''Funds''
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:65  [[Capital Losses]]
  
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:62  [[Life Policies and Contracts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:63 [[Offshore Funds: Definitions]]
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:66 [[Funds: Terms & Concepts]]
  
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:64 [[Offshore Income Gains]]
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:67 [[Offshore Income Gains]]
  
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:65 [[Income from Offshore Funds]]
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:68 [[Income from Offshore Funds]]
  
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:66 [[Unit Trusts]]
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:69 [[Unit Trusts]]
  
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:67 [[Intermediated Securities]]
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:70 [[Life Policies and Contracts]]
  
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:68 [[Investment Manager Exemptions]]
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:71 [[Intermediated Securities]]
  
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:69 [[Investment Management Fees & Carried Interest]]
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:72 [[Investment Manager Exemptions]]
  
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''Inheritance Tax''
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:73  [[Investment Management Fees & Carried Interest]]
  
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:70  [[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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:71 [[Excluded Property: Definition]]
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:74 [[IHT Terms and Concepts]]
  
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:72 [[Excluded Property Exemptions]]
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:75 [[Excluded Property: Definition]]
  
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:73 [[Wills and IOVs]]
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:76 [[Excluded Property Exemptions]]
  
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:74 [[Reservation of Benefit]]
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:77 [[Wills and IOVs]]
  
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:75 [[Inter-Trust Transfers: IHT]]
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:78 [[Reservation of Benefit]]
  
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:76 [[IHT Deduction for Debts]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:77 [[IHT Close-Company Code]]
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:80 [[IHT Deduction for Debts]]
  
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:78 [[IHT Residential Property Code]]
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:81 [[IHT Close-Company Code]]
  
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:82  [[IHT Residential Property Code]]
  
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:83  [[Pre-Owned Assets]]
  
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:80 [[Pre-Owned Assets]]
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:84 [[Pension Schemes and IHT]]
  
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:85  [[Partnerships]]
  
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:81A [[Pension Schemes and IHT]]
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:86 [[Partnership Income: Attribution]]
  
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''Entities''
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:87  [[Settlement, Bare Trust, and Associated Terminology]]
  
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:82 [[Partnerships]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:83 [[Partnership Income: Attribution]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:84 [[Estates of Deceased Persons: CGT]]
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:90 [[Foreign Entities]]
  
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:85 [[Estates of Deceased Persons: Income Tax]]
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:91 [[Hybrid Entities]]
  
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:85A [[Settlement, Bare Trust, and Associated Terminology]]
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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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:86 [[Foreign Entities]]
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:92 [[Protected Trusts]]
  
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:87 [[Hybrid Entities]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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''Concepts & topics affecting more than one tax''
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:94  [[Joint Accounts]]
  
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:88 [[Protected Trusts]]
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:95 [[Foreign Currency Issues]]
  
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:89  [[Non-Dom/Non-Resident Spouse]]
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:96 [[Cryptoassets]]
  
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:90 [[Joint Accounts]]
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:97 [[Unremittable Assets]]
  
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:91 [[Foreign Currency Issues]]
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:98 [[ATED and SDLT]]
  
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:92 [[Unremittable Assets]]
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:99 [[Who is the Settlor?]]
  
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:93 [[ATED and SDLT]]
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:100 [[Multiple Settlors]]
  
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:94 [[Who is the Settlor?]]
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:101 [[Statutory Tax Indemnities]]
  
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:95 [[Multiple Settlors]]
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:102 [[Situs of Assets for IHT]]
  
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:96  [[Statutory Tax Indemnities]]
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:103 [[Situs of Assets for CGT]]
  
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:97  [[Situs of Assets for IHT]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:98  [[Situs of Assets for CGT]]
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:105 [[Participation & % Investment Tests]]
  
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:99  [[Control Connected Close and Related Expressions]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:100 [[Participation & % Investment Tests]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:101 [[Permanent Establishment and Branch/Agency]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:102  [[Post-Brexit EU Law]]
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:108 [[DTA Anti-abuse Rules]]
  
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:103  [[Double Taxation Arrangements: Introduction]]
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:109 [[Third Party Relief/Savings Clause]]
  
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:104  [[DTA Anti-abuse Rules]]
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:110 [[Limitation on Benefits]]
  
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:105  [[Limitation on Benefits]]
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:111 [[Credit for Foreign Tax]]
  
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:106  [[Credit for Foreign Tax]]
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:112 [[Non-discrimination]]
  
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:107  [[Non-discrimination]]
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:113 [[Mutual Agreement Procedure]]  
  
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''Double Taxation Agreements: IHT
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
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:108  [[IHT Double Taxation Treaties: Introduction]]
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:114 [[IHT Double Taxation Treaties: Introduction]]
  
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:109  [[IHT DTAs: India, Pakistan, Italy, France]]
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:115 [[IHT DTAs: India, Pakistan, Italy, France]]
  
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:110  [[IHT DTA: Netherlands]]
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:116 [[IHT DTA: Netherlands]]
  
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:111 [[IHT DTA: South Africa]]
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:117 [[IHT DTA: South Africa]]
  
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:112 [[IHT DTA: Switzerland]]
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:118 [[IHT DTA: Switzerland]]
  
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:113  [[IHT DTA: USA]]
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:119 [[IHT DTA: USA]]
  
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:114  [[Credit for Foreign IHT]]
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:120 [[Credit for Foreign IHT]]
  
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''Administration''
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:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
  
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:115 [[Reporting and Compliance]]
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:121 [[Reporting and Compliance]]
  
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:116 [[Tax Return Filing Position]]
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:122 [[Tax Return Filing Position]]
  
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:117 [[Claims]]
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:123 [[Claims]]
  
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:118 [[Collection of Tax from UK Representatives]]
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:124 [[Collection of IT/CGT from UK Representatives]]
  
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:119 [[Reporting and Compliance: IHT]]
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:125 [[Reporting and Compliance: IHT]]
  
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:120 [[Penalties]]
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:126 [[Penalties]]
  
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:120A [[Failure to Prevent Tax Evasion]]
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:127 [[Failure to Prevent Tax Evasion]]
  
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:121 [[Common Reporting Standard]]
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:128 [[Common Reporting Standard]]
  
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:122 [[Trust Registration]]
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:129 [[Trust Registration (TRS)]]
  
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:123 [[Reporting Offshore Trusts]]  
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:130 [[Customer Due Diligence]]
  
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:124 [[International Movement of Capital: Reports]]
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:131 [[Reporting Offshore Trusts]]  
  
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:125 [[Money Laundering]]
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:132 [[International Movement of Capital: Reports]]
  
 +
:133 [[Money Laundering: POCA]]
  
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''Appendices'':
 
  
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''Words & Concepts''
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:'''<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 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 of Statute]]
  
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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>
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<big>'''2024/25 edition'''</big>
  
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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.  The paper form will follow in June.
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+
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At present this site contains the text of the 2021/22 edition.
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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.
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Licences for the 2021/22 edition will no longer be valid from 6 April 2022.
+
  
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If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
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If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
  
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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].
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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].
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−
 
+
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- 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].
+
  
 
Without logging in, you can access:
 
Without logging in, you can access:
  
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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>
  
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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:[email protected]?Subject=TFD%20online click here]
+
To contact James Kessler KC [mailto:[email protected]?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]
Line 410: Line 408:
 
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 09:21, 9 April 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
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



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 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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