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<big>This website provides comprehensive information about:
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<big>This site provides comprehensive information about:
 
# Taxation of foreign domiciliaries
 
# Taxation of foreign domiciliaries
 
# Taxation of non-residents on UK income and assets
 
# Taxation of non-residents on UK income and assets
 
# Taxation of UK residents on foreign 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
  
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It is the online version of the 2016/17 edition of [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://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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[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]
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[[Update]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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[[Introduction]]
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:1  [[Mobile Individuals: Tax Policy]]
  
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:1   [[Foreign Domicile: Tax Policy and Reforms]]
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:2   [[Tax Avoidance]]
  
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:2   [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
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:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:3  [[Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:4  [[Deemed Domicile for IHT]]
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:4  [[Domicile]]  
  
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:5  [[Deemed Domicile from 2017]]
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:5  [[Deemed Domicile]]
  
 
:6  [[Residence of Individuals]]
 
:6  [[Residence of Individuals]]
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:7  [[Residence of Trustees]]
 
:7  [[Residence of Trustees]]
  
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:8  [[Treaty-Residence]]
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:8  [[Residence of Companies]]
  
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:9  [[Exit Taxes]]
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:9  [[Treaty-Residence]]
  
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:10 [[Split Years: Arrival and Departure]]
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:10   [[Split Years]]
  
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:11  [[Temporary Non-residence: Post-2013 Departures]]
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:11  [[Temporary Non-residence]]
  
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:11A [[Temporary Non-residence: Pre-2013 Departures]]
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:12 [[Exit Taxes]]
  
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:12 [[The Remittance Basis]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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:13  [[The Meaning of Remittance]]
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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  [[Remittance Reliefs]]
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:14  [[Income and its Categorisation]]  
  
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:15  [[Mixed Funds]]
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:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:16  [[Income Categories and Sources]]
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:16  [[Source/RFI/Territorial Principles]]  
  
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:17  [[Trading Income]]
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:17  [[The Remittance Basis]]
  
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:18  [[Entertainers and Sportspeople]]
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:18  [[The Meaning of Remittance]]
  
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:19  [[Property Income]]
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:19  [[Remittance Reliefs]]
  
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:20  [[Deduction of interest from Property Income]]
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:20  [[Mixed Funds]]
  
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:21  [[Interest Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:22 [[Exempt Interest of Non-Residents]]
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:21 [[Trading Income]]
  
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:23 [[Dividend Income]]
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:22 [[Trading in Land]]
  
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:24 [[Royalty Income]]
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:23 [[Performers]]
  
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:25 [[Misc Sweep-Up Income]]
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:24 [[Property Income]]
  
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:26 [[Employment Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:27 [[Travel Expenses: Employment Income Deduction]]
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:26 [[Interest Income]]
  
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:28 [[PAYE]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:29 [[Employment Income: DT Relief]]
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:28 [[Accrued Income Profits]]
  
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:30 [[Pension and Annuity Income]]
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:29 [[Deeply Discounted Securities]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:30 [[Dividend Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:31 [[Annual Payments]]
  
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:33 [[Settlor-interested Trusts]]
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:32 [[Intellectual Property Income]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:33 [[Misc Sweep-Up Income]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:34 [[Employment Income]]
  
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:36 [[Transfer of Assets Abroad: Non-transferors]]
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:35 [[Travel Expenses: Employment Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:36 [[PAYE]]
  
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:38  [[Transfer of Assets Abroad: Motive Defence]]
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:36A [[Disguised Remuneration]]
  
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:39 [[Life Policies and Contracts]]
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:37 [[Employment Income: DT Relief]]
  
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:40 [[Offshore Funds: Definition]]
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:38 [[Pension and Annuity Income]]
  
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:41 [[Offshore Income Gains]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:42 [[Income from Offshore Funds]]
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:40 [[Loans from Companies]]
  
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:43  [[Accrued Income Profits]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:44 [[Deeply Discounted Securities]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:45 [[Unit Trusts]]
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:42 [[IIP Trusts: Income Tax]]
  
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:46 [[Intermediated Securities]]
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:43 [[Rates of Income Tax/CGT]]
  
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:47 [[Partnerships]]
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:44 [[Personal Allowances]]
  
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:48 [[Non-Residents Income Tax Relief]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:49 [[Collection of Tax from UK Representatives]]
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:46 [[National Insurance Contributions]]
  
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:50  [[Investment Manager Exemptions]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:51 [[Loans from Non-Resident Companies]]
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:47 [[Settlor-interested Trust Code]]
  
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:52 [[Rates of Tax]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:53 [[Personal Allowances and Annual Exemptions]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:54 [[National Insurance Contributions]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:55 [[Capital Gains of UK Residents]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:56 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:57 [[Capital Payments from Non-Resident Trusts: s.87]]
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:53 [[Profit Fragmentation]]
  
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:58 [[Borrowing by Non-resident Trust: Sch 4B]]
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:54 [[Transfer of Income Streams]]
  
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:59 [[Gains of Non-Resident Companies]]
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:55 [[Transactions in Securities]]
  
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:60  [[Capital Losses]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:61 [[Foreign Currency Issues]]
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:56 [[Chargeable Gains]]
  
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:62 [[Unremittable Assets]]
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:57 [[UK Property Held by Non-Residents]]
  
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:63  [[Double Taxation Arrangements: Introduction]]
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:58 [[Reorganisations]]
  
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:64 [[DTA Anti-abuse Rules]]
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:59 [[Residential Property: CGT]]
  
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:65 [[Foreign Tax Credit Relief]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:66 [[EU Law and UK Taxation]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:67 [[Excluded Property: Definition]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:68 [[Excluded Property Exemptions]]
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:63 [[Sub-Funds]]
  
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:69 [[Wills and IOVs]]
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:64 [[Gains of Non-Resident Companies]]
  
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:70 [[Reservation of Benefit]]
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:65 [[Capital Losses]]
  
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:71  [[IHT Consequences of Transfers Between Trusts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:72 [[IHT Deduction for Debts]]
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:66 [[Funds: Terms & Concepts]]
  
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:73 [[Double Inheritance Taxation: Introduction]]
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:67 [[Offshore Income Gains]]
  
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:74 [[IHT DTAs: India, Pakistan, Italy, France]]
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:68 [[Income from Offshore Funds]]
  
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:75 [[IHT DTA: USA]]
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:69 [[Unit Trusts]]
  
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:76 [[IHT DTA: Switzerland]]
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:70 [[Life Policies and Contracts]]
  
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:77 [[Foreign IHT Credit Relief]]
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:71 [[Intermediated Securities]]
  
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:78 [[Marriage to Non-dom or Non-resident]]
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:72 [[Investment Manager Exemptions]]
  
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:79 [[Private Residence Relief]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:80  [[Residential Property of Non-Residents: NRCGT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:81 [[Family Home and Chattels: Benefit in Kind Charges]]
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:74 [[IHT Terms and Concepts]]
  
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:82  [[Corporate Residential Property]]
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:75  [[Excluded Property: Definition]]
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 +
:76  [[Excluded Property Exemptions]]
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 +
:77  [[Wills and IOVs]]
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:78  [[Reservation of Benefit]]
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 +
:79  [[Inter-Trust Transfers: IHT]]
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:80  [[IHT Deduction for Debts]]
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:81  [[IHT Close-Company Code]]
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:82  [[IHT Residential Property Code]]
  
 
:83  [[Pre-Owned Assets]]
 
:83  [[Pre-Owned Assets]]
  
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:84  [[Joint Accounts]]
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:84  [[Pension Schemes and IHT]]
  
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:85  [[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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:86 [[Estates of Deceased Persons: Income Tax]]
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:85 [[Partnerships]]
  
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:87 [[Who is the Settlor?]]
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:86 [[Partnership Income: Attribution]]
  
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:88 [[Trusts with Two or More Settlors]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:89 [[Situs of Assets for IHT]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:90 [[Situs of Assets for CGT]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:91 [[Foreign Entities]]
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:90 [[Foreign Entities]]
  
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:92 [[Hybrid Entities]]
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:91 [[Hybrid Entities]]
  
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:93  [[Control Connected Close and Related Expressions]]
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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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:94 [[Permanent Establishment and Branch/Agency]]
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:92 [[Protected Trusts]]
  
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:95 [[Disclosure and Compliance]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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:96 [[Disclosure and Compliance: IHT]]
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:94 [[Joint Accounts]]
  
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:97 [[Swiss Tax Agreement]]
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:95 [[Foreign Currency Issues]]
  
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:98  [[Criminal Law and Professional Conduct]]
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:96 [[Cryptoassets]]
  
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:99 [[Client Notification Regulations]]
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:97 [[Unremittable Assets]]
  
 +
:98  [[ATED and SDLT]]
  
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:[[Appendix 1: Common Expressions]]
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:99  [[Who is the Settlor?]]
  
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:[[Appendix 1A: Consideration, Arm's Length/Full Value]]
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:100  [[Multiple Settlors]]
  
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:[[Appendix 2: Construction of Deeming Provisions]]
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:101  [[Statutory Tax Indemnities]]
  
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:[[Appendix 3: What Do We Mean by "Real"?]]
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:102  [[Situs of Assets for IHT]]
  
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:[[Appendix 4: Parliamentarians]]
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:103 [[Situs of Assets for CGT]]
  
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:[[Appendix 5: Visiting Forces]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:[[Appendix 6: How to Improve Residence and Domicile Taxation]]
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:105 [[Participation & % Investment Tests]]
  
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:[[Appendix 7: Reform of Offshore Anti-avoidance Rules]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:[[Appendix 8: UK Arrival or Departure: Tax Checklist]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:[[Appendix 9: Welsh Devolution]]
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:107 [[Double Taxation Arrangements: Introduction]]
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 +
:108 [[DTA Anti-abuse Rules]]
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 +
:109 [[Third Party Relief/Savings Clause]]
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 +
:110 [[Limitation on Benefits]]
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 +
:111 [[Credit for Foreign Tax]]
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 +
:112 [[Non-discrimination]]
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 +
:113 [[Mutual Agreement Procedure]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
 +
 
 +
: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]]
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 +
:120 [[Credit for Foreign IHT]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
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 +
:121 [[Reporting and Compliance]]
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 +
:122 [[Tax Return Filing Position]]
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 +
:123 [[Claims]]
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 +
:124 [[Collection of IT/CGT from UK Representatives]]
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 +
:125 [[Reporting and Compliance: IHT]]
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 +
:126 [[Penalties]]
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 +
:127 [[Failure to Prevent Tax Evasion]]
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 +
:128 [[Reporting Offshore Trusts]]
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 +
:129 [[International Movement of Capital: Reports]]
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 +
:130 [[Common Reporting Standard]]
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 +
:131 [[Trust Registration (TRS)]]
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 +
:132 [[Customer Due Diligence]]
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 +
:133 [[Money Laundering: Criminal Property]]
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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]]
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:[[Appendix 2 Common Legal Expressions]]
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 +
:[[Appendix 3 Family Terminology]]
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 +
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
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 +
:[[Appendix 5 Commercial/View to Profit]]
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 +
:[[Appendix 6 Beneficial Ownership/Entitlement]]
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 +
:[[Appendix 7 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 8 Deeming Provisions]]
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 +
:[[Appendix 9 Purpose in Tax Statutes]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
 +
 
 +
:[[Appendix 10 Parliamentarians]]
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 +
:[[Appendix 11 Visiting Forces]]
 +
 
 +
:[[Appendix 12 Students and Teachers]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
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 +
:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
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 +
:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
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 +
:[[Appendix 15 Citizenship-based Taxation]]
 +
 
 +
:[[Appendix 16 The Wisdom of Parliament]]
  
  
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<big>'''How to login'''</big>
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<big>'''2024/25 edition'''</big>
  
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You need to register with the password for the current edition. Registration for an earlier edition is not valid.
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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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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]
  
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:•  Without logging in, you can access some chapters: chap 1 [[Foreign Domicile: Tax Policy and Reforms]]; chap 2 [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]; chap 11A [[Temporary Non-residence: Pre-2013 Departures]]; chap 99 [[Client Notification Regulations]].
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Without logging in, you can access:
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
  
 
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There are [[archive editions]] for years since 2008/09.  These will occasionally 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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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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<big>'''Technical notes'''</big>
 
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TFD online is in technical terms 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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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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Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
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To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 08:26, 2 September 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
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 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 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 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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Archive editions

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Technical notes

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