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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

It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.




1 Foreign Domicile: Tax Policy and Reform
2 Tax Avoidance
3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Treaty-Residence
8 Exit Taxes
9 Split Years: Arrival and Departure
10 Temporary Non-residence: Post-2013 Departures
10A Temporary Non-residence: Pre-2013 Departures
11 The Remittance Basis
12 The Meaning of Remittance
13 Remittance Reliefs
14 Mixed Funds
15 Income Categories and Sources
16 Trading Income
17 Trading in Land
18 Entertainers and Sportspeople
19 Property Income
20 Deduction of interest from Property Income
21 Interest Income
22 Exempt Interest of Non-Residents
23 Dividend Income
24 Royalty Income
25 Misc Sweep-Up Income
26 Employment Income
27 Travel Expenses: Employment Income Deduction
29 Employment Income: DT Relief
30 Pension and Annuity Income
31 Discretionary Trusts: Income Tax
32 IIP Trusts: Income Tax
33 Settlor-interested Trust Code
34 Transfer of Assets Abroad: Introduction
35 Transfer of Assets Abroad: Transferors
36 Transfer of Assets Abroad: Benefits
37 Transfer of Assets Abroad: Relief from Overlapping Charges
38 Transfer of Assets Abroad: Motive Defence
39 Life Policies and Contracts
40 Offshore Funds: Definition
41 Offshore Income Gains
42 Income from Offshore Funds
43 Accrued Income Profits
44 Deeply Discounted Securities
45 Unit Trusts
46 Intermediated Securities
47 Partnerships
48 Non-Residents Income Tax Relief
49 Collection of Tax from UK Representatives
50 Investment Manager Exemptions
51 Investment Management Fees & Carried Interest
52 Loans from Non-Resident Companies
53 Rates of Tax
54 Personal Allowances and Annual Exemption
55 National Insurance Contributions
56 Gains of UK Residents
57 Gains of Non-Resident Settlor-Interested Trusts: s.86
58 Capital Payments from Non-Resident Trusts: s.87
59 Borrowing by Non-resident Trust: Sch 4B
60 Protected Trust Reliefs
61 Sub-Funds
62 Gains of Non-Resident Companies
63 Capital Losses
64 Foreign Currency Issues
65 Unremittable Assets
66 Double Taxation Arrangements: Introduction
67 DTA Anti-abuse Rules
68 Foreign Tax Credit Relief
69 EU Law and UK Taxation
70 Excluded Property: Definition
71 Excluded Property Exemptions
72 Wills and IOVs
73 Reservation of Benefit
74 Inter-Trust Transfers: IHT
75 IHT Deduction for Debts
76 IHT Double Taxation Treaties - Introduction
77 IHT DTAs: India, Pakistan, Italy, France
79 IHT DTA: Switzerland
80 IHT DTA: Netherlands
81 Foreign IHT Credit Relief
82 Marriage to Non-dom or Non-resident
83 Private Residence Relief
84 Residential Property of Non-Residents: NRCGT
85 Family Home and Chattels: Benefit in Kind Charges
86 ATED Taxes
87 Residential property: IHT
88 Pre-Owned Assets
89 Joint Accounts
90 Estates of Deceased Persons: CGT
91 Estates of Deceased Persons: Income Tax
92 Who is the Settlor?
93 Trusts with Two or More Settlors
94 Situs of Assets for IHT
95 Situs of Assets for CGT
96 Foreign Entities
97 Hybrid Entities
98 Control Connected Close and Related Expressions
99 Permanent Establishment and Branch/Agency
100 Disclosure and Compliance
101 Disclosure on Death
102 Disclosure of Offshore Trusts
103 Criminal Law and Professional Conduct

Appendix 1: Common Expressions
Appendix 2: Consideration, Arm's Length/Full Value
Appendix 3: Associated Operations: IHT
Appendix 4: Construction of Deeming Provisions
Appendix 5: What Do We Mean by "Real"?
Appendix 6: Parliamentarians
Appendix 7: Visiting Forces
Appendix 8: How to Improve Residence and Domicile Taxation
Appendix 9: Reform of Offshore Anti-avoidance Rules
Appendix 10: UK Arrival or Departure: Tax Checklist
Appendix 11: Welsh Devolution
Appendix 12: Non-resident Disregards: Sch 10 Finance (No.2) Bill 2018
Appendix 13: 2018 Clauses: Close-family rules
Appendix 14: 2018 Clauses: Onward Gifts
Appendix 15: The Wisdom of Parliament

New 2017/18 edition

The text is based on 2017/18 edition of the book (published end November) but it includes a certain amount of updating in the light of the author's practice since the book went to print. It is up to date for the Finance (no.2) Act 2017, which received Royal Assent on 16 November 2017.

To access TFD online you will need to order a copy of the new edition and an online licence. To order the book, go to the publishers online ordering; to order a licence go to online ordering or click here

Licences for the old edition are no longer valid.

How to login

Most of this site requires you to login. To obtain a login licence:

• Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
• You may purchase a single or multiple user licence: To obtain these, go to the publishers online ordering here (book) and here (licence). For multiple user licence contact the publishers.
• Without logging in, you can access: chap 1 Foreign Domicile: Tax Policy and Reform; chap 2 Tax Avoidance; chap 10A Temporary Non-residence: Pre-2013 Departures.

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 with the password for the current edition. Registration for an earlier edition is not valid.

How to comment

Users can also contribute to the text and if you can add anything extra which is worth saying, 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 Mary Ashley.

If you want further advice

If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise. See How to instruct James Kessler QC.

Archive editions

There are archive editions for years since 2003/04. 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.


If you have technical problems, or problems logging in, click here

To contact James Kessler QC click here

To contact Mary Ashley, 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 in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit the text.

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