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.
- Non-dom Policy & Avoidance
- Domicile & Residence
- 4 Domicile
- 10 Split Years
- 12 Exit Taxes
- Income Tax: Principles & Remittance Basis
- 20 Mixed Funds
- Income by Category
- 23 Performers
- 36 PAYE
- IT: General
- IT Avoidance Codes
- Capital Gains Tax
- 63 Sub-Funds
- 68 Unit Trusts
- Inheritance Tax
- 84 Partnerships
- Topics Affecting More Than One Tax
- 95 Cryptoassets
- Double Taxation Agreements IT/CGT
- Double Taxation Agreements: IHT
- 116 IHT DTA: USA
- 120 Claims
- 123 Penalties
- Words & Concepts
- Construction of Statutes
- Special Taxpayers
- Tax Reform
The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form.
If you are an academic, student or other non-tax practitioner who wants access for research purposes, contact James Kessler
How to login
Without logging in, you can access:
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 Registration for an earlier edition is no longer valid.
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.
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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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.
TFD Resource Archive
To access the TFD reference material, click here: TFD Resource Archive