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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
  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.



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
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
66 Offshore Income Gains
67 Income from Offshore Funds
68 Unit Trusts
69 Life Policies and Contracts
70 Intermediated Securities
71 Investment Manager Exemptions
72 Investment Management Fees & Carried Interest
Inheritance Tax
73 IHT Terms and Concepts
74 Excluded Property: Definition
75 Excluded Property Exemptions
76 Wills and IOVs
77 Reservation of Benefit
78 Inter-Trust Transfers: IHT
79 IHT Deduction for Debts
80 IHT Close-Company Code
81 IHT Residential Property Code
82 Pre-Owned Assets
83 Pension Schemes and IHT
84 Partnerships
85 Partnership Income: Attribution
86 Settlement, Bare Trust, and Associated Terminology
87 Estates of Deceased Persons: CGT
88 Estates of Deceased Persons: Income Tax
89 Foreign Entities
90 Hybrid Entities
Topics Affecting More Than One Tax
91 Protected Trusts
92 Non-Dom/Non-Resident Spouse
93 Joint Accounts
94 Foreign Currency Issues
95 Cryptoassets
96 Unremittable Assets
97 ATED and SDLT
98 Who is the Settlor?
99 Multiple Settlors
100 Statutory Tax Indemnities
101 Situs of Assets for IHT
102 Situs of Assets for CGT
103 Control Connected Close and Related Expressions
104 Participation & % Investment Tests
105 Permanent Establishment and Branch/Agency
Double Taxation Agreements IT/CGT
106 Double Taxation Arrangements: Introduction
107 DTA Anti-abuse Rules
108 Limitation on Benefits
109 Credit for Foreign Tax
110 Non-discrimination
110A Mutual Agreement Procedure
Double Taxation Agreements: IHT
111 IHT Double Taxation Treaties: Introduction
112 IHT DTAs: India, Pakistan, Italy, France
113 IHT DTA: Netherlands
114 IHT DTA: South Africa
115 IHT DTA: Switzerland
117 Credit for Foreign IHT
118 Reporting and Compliance
119 Tax Return Filing Position
120 Claims
121 Collection of IT/CGT from UK Representatives
122 Reporting and Compliance: IHT
123 Penalties
124 Failure to Prevent Tax Evasion
125 Common Reporting Standard
126 Trust Registration (TRS)
127 Customer Due Diligence
128 Reporting Offshore Trusts
129 International Movement of Capital: Reports
130 Money Laundering: POCA

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 Offshore Fund/CIS/OEIC
Appendix 8 What Do We Mean by "Real"
Construction of Statutes
Appendix 9 Deeming Provisions
Appendix 10 Purpose of Statute
Special Taxpayers
Appendix 11 Parliamentarians
Appendix 12 Visiting Forces
Appendix 13 Students and Teachers
Tax Reform
Appendix 14 How to Improve Residence and Domicile Taxation
Appendix 15 Reform of Offshore Anti-avoidance Law
Appendix 15A Citizenship-based Taxation
Appendix 16 The Wisdom of Parliament

2023/24 edition

The 2023/24 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form.

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

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Most of this site requires you to login. You may purchase a single or multiple user licence: To obtain these contact the publishers.

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Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.

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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.


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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