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# 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  
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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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It is the online version of the 2017/18 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].   
+
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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[[Introduction]]
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[[Update]]
  
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:1  [[Foreign Domicile: Tax Policy and Reforms]]
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:[[Introduction]]
  
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:2  [[Tax Avoidance: Public Debate]]
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:[[Dedication]]
  
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:3  [[Domicile]]  
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:A1  [[FIG Relief/Abolition of Domicile]]
  
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:4  [[Deemed Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:5   [[Residence of Individuals]]
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:1   [[Mobile Individuals: Tax Policy]]
  
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:6   [[Residence of Trustees]]
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:2   [[Tax Avoidance]]
  
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:7   [[Treaty-Residence]]
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:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:8  [[Exit Taxes]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:9  [[Split Years: Arrival and Departure]]
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:4  [[Domicile]]  
  
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:10  [[Temporary Non-residence: Post-2013 Departures]]
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:5  [[Deemed Domicile]]
  
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:10A  [[Temporary Non-residence: Pre-2013 Departures]]
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:6  [[Residence of Individuals]]
  
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:11  [[The Remittance Basis]]
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:7  [[Residence of Trustees]]
  
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:12  [[The Meaning of Remittance]]
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:8  [[Residence of Companies]]
  
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:13  [[Remittance Reliefs]]
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:9  [[Treaty-Residence]]
  
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:14  [[Mixed Funds]]
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:10  [[Split Years]]
  
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:15 [[Income Categories and Sources]]
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:11 [[Temporary Non-residence]]
  
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:16 [[Trading Income]]
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:12 [[Exit Taxes]]
  
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:17 [[Trading in Land]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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:18  [[Entertainers and Sportspeople]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:19 [[Property Income]]
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:14 [[Income and its Categorisation]]  
  
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:20 [[Deduction of interest from Property Income]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:21 [[Interest Income]]
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:16 [[Source/RFI/Territorial Principles]]  
  
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:22 [[Exempt Interest of Non-Residents]]
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:17 [[The Remittance Basis]]
  
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:23 [[Dividend Income]]
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:18 [[The Meaning of Remittance]]
  
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:24 [[Royalty Income]]
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:19 [[Remittance Reliefs]]
  
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:25 [[Misc Sweep-Up Income]]
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:20 [[Mixed Funds]]
  
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:26  [[Employment Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:27 [[Travel Expenses: Employment Income Deduction]]
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:21 [[Trading Income]]
  
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:28 [[PAYE]]
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:22 [[Trading in Land]]
  
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:29 [[Employment Income: DT Relief]]
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:23 [[Performers]]
  
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:30 [[Pension and Annuity Income]]
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:24 [[Property Income]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:25 [[Deduction of interest from Property Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:26 [[Interest Income]]
  
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:33 [[Settlor-interested Trusts]]
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:27 [[Exempt Interest of Non-Residents]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:28 [[Accrued Income Profits]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:29 [[Deeply Discounted Securities]]
  
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:36 [[Transfer of Assets Abroad: Non-transferors]]
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:30 [[Dividend Income]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:31 [[Annual Payments]]
  
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:38 [[Transfer of Assets Abroad: Motive Defence]]
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:32 [[Intellectual Property Income]]
  
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:39 [[Life Policies and Contracts]]
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:33 [[Misc Sweep-Up Income]]
  
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:40 [[Offshore Funds: Definition]]
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:34 [[Employment Income]]
  
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:41 [[Offshore Income Gains]]
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:35 [[Travel Expenses: Employment Income]]
  
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:42 [[Income from Offshore Funds]]
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:36 [[PAYE]]
  
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:43  [[Accrued Income Profits]]
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:36A [[Disguised Remuneration]]
  
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:44  [[Deeply Discounted Securities]]
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:36B [[Employer-Financed Retirement Benefits Scheme]]
  
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:45 [[Unit Trusts]]
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:37 [[Employment Income: DT Relief]]
  
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:46 [[Intermediated Securities]]
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:38 [[Pension and Annuity Income]]
  
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:47 [[Partnerships]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:48 [[Non-Residents Income Tax Relief]]
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:40 [[Loans from Companies]]
  
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:49  [[Collection of Tax from UK Representatives]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:50 [[Investment Manager Exemptions]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:51 [[Investment Management Fees & Carried Forward]]
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:42 [[IIP Trusts: Income Tax]]
  
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:52 [[Loans from Non-Resident Companies]]
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:43 [[Rates of Income Tax/CGT]]
  
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:53 [[Rates of Tax]]
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:44 [[Personal Allowances]]
  
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:54 [[Personal Allowances and Annual Exemptions]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:55 [[National Insurance Contributions]]
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:46 [[National Insurance Contributions]]
  
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:56  [[Gains of UK Residents]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:57 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:47 [[Settlor-interested Trust Code]]
  
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:58 [[Capital Payments from Non-Resident Trusts: s.87]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:59 [[Borrowing by Non-resident Trust: Sch 4B]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:60 [[Protected Trusts]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:61 [[Sub-Funds]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:62 [[Gains of Non-Resident Companies]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:63 [[Capital Losses]]
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:53 [[Profit Fragmentation]]
  
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:64 [[Foreign Currency Issues]]
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:54 [[Transfer of Income Streams]]
  
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:65 [[Unremittable Assets]]
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:55 [[Transactions in Securities]]
  
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:66  [[Double Taxation Arrangements: Introduction]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:67 [[DTA Anti-abuse Rules]]
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:56 [[Chargeable Gains]]
  
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:68 [[Foreign Tax Credit Relief]]
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:57 [[UK Property Held by Non-Residents]]
  
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:69  [[EU Law and UK Taxation]]
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:58 [[Reorganisations]]
  
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:70 [[Excluded Property: Definition]]
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:59 [[Residential Property: CGT]]
  
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:71 [[Excluded Property Exemptions]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:72 [[Wills and IOVs]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:73 [[Reservation of Benefit]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:74 [[Inter-Trust Transfers: IHT]]
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:63 [[Sub-Funds]]
  
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:75 [[IHT Deduction for Debts]]
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:64 [[Gains of Non-Resident Companies]]
  
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:76 [[IHT Double Taxation Treaties - Introduction]]
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:65 [[Capital Losses]]
  
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:77  [[IHT DTAs: India, Pakistan, Italy, France]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:78 [[IHT DTA: USA]]
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:66 [[Funds: Terms & Concepts]]
  
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:79 [[IHT DTA: Switzerland]]
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:67 [[Offshore Income Gains]]
  
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:80 [[IHT DTA: Netherlands]]
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:68 [[Income from Offshore Funds]]
  
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:81 [[Foreign IHT Credit Relief]]
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:69 [[Unit Trusts]]
  
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:82 [[Marriage to Non-dom or Non-resident]]
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:70 [[Life Policies and Contracts]]
  
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:83 [[Private Residence Relief]]
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:71 [[Intermediated Securities]]
  
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:84 [[Residential Property of Non-Residents: NRCGT]]
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:72 [[Investment Manager Exemptions]]
  
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:85 [[Family Home and Chattels: Benefit in Kind Charges]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:86  [[Corporate Residential Property]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:87 [[Residential property: IHT]]
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:74 [[IHT Terms and Concepts]]
  
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:88 [[Pre-Owned Assets]]
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:75 [[Excluded Property: Definition]]
  
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:89 [[Joint Accounts]]
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:76 [[Excluded Property Exemptions]]
  
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:90 [[Estates of Deceased Persons: CGT]]
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:77 [[Wills and IOVs]]
  
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:91 [[Estates of Deceased Persons: Income Tax]]
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:78 [[Reservation of Benefit]]
  
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:92 [[Who is the Settlor?]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:93 [[Trusts with Two or More Settlors]]
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:80 [[IHT Deduction for Debts]]
  
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:94 [[Situs of Assets for IHT]]
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:81 [[IHT Close-Company Code]]
  
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:95 [[Situs of Assets for CGT]]
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:82 [[IHT Residential Property Code]]
  
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:96 [[Foreign Entities]]
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:83 [[Pre-Owned Assets]]
  
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:97 [[Hybrid Entities]]
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:84 [[Pension IHT]]
  
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:98  [[Control Connected Close and Related Expressions]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:99 [[Permanent Establishment and Branch/Agency]]
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:85 [[Partnerships]]
  
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:100 [[Disclosure and Compliance]]
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:86 [[Partnership Income: Allocation]]
  
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:101  [[Disclosure on Death ]]
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:86A [[Salaried Members Code]]
  
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:102 [[Disclosure of Offshore Trusts]]
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:86B [[Partnerships CGT]]
  
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:103 [[Criminal Law and Professional Conduct]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
 +
:88  [[Estates of Deceased Persons: CGT]]
  
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:[[Appendix 1: Common Expressions]]
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:89  [[Estates of Deceased Persons: Income Tax]]
  
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:[[Appendix 2: Consideration, Arm's Length/Full Value]]
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:90  [[Foreign Entities]]
  
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:[[Appendix 3: Associated Operations: IHT]]
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:91  [[Hybrid Entities]]
  
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:[[Appendix 4: Construction of Deeming Provisions]]
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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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:[[Appendix 5: What Do We Mean by "Real"?]]
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:92  [[Protected Trusts]]
  
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:[[Appendix 6: Parliamentarians]]
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:93  [[Non-Dom/Non-Resident Spouse]]
  
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:[[Appendix 7: Visiting Forces]]
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:94  [[Joint Accounts]]
  
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:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
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:95  [[Foreign Currency Issues]]
  
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:[[Appendix 9: Reform of Offshore Anti-avoidance Rules]]
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:96 [[Cryptoassets]]
  
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:[[Appendix 10: UK Arrival or Departure: Tax Checklist]]
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:97  [[Unremittable Assets]]
  
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:[[Appendix 11: Welsh Devolution]]
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:98  [[ATED and SDLT]]
  
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</div>
+
:99  [[Who is the Settlor?]]
  
 +
:100  [[Multiple Settlors]]
  
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<big>'''New 2017/18 edition'''</big>
+
:101  [[Statutory Tax Indemnities]]
  
−
This is the new 2017/18 edition of TFD online. The text is based on the Finance Bill (March 2017) and draft domicile legislation published July 2017. (At present some chapters remain to be updated: this is noted at the top of the chapter where appropriate. Some further formatting work also remains to be completed.  However the most important areas are all up to date.)
+
:102 [[Situs of Assets for IHT]]
  
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The printed edition of the book, based on the Finance (no.2) Act in its final form, will be published in  November, and TFD online will then be updated to the text of the published book. 
+
:103 [[Situs of Assets for CGT]]
  
−
To access TFD online you will need to order a copy of the new edition with an online licence. To order the book, go to [http://www.khpplc.co.uk/products/91/Taxation-of-Non-Residents-and-Foreign-Domiciliaries the publishers online ordering]; to order a licence go to [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-16th-Online-Edition online ordering] or [mailto:[email protected]?Subject=TFD%20online%20enquiry click here]
+
:104 [[Control Connected Close and Related Expressions]]
  
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Licences for the current edition are no longer valid.
+
:105 [[Participation & % Investment Tests]]
  
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<big>'''How to login'''</big>
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:106 [[Permanent Establishment and Branch/Agency]]
  
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
 +
 
 +
: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]]
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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]]
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 +
:117 [[IHT DTA: South Africa]]
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 +
:118 [[IHT DTA: Switzerland]]
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 +
: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>'''''
 +
 
 +
:121 [[Reporting and Compliance]]
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 +
:122 [[Tax Return Filing Position]]
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 +
:123 [[Claims]]
 +
 
 +
:124 [[Collection of IT/CGT from UK Representatives]]
 +
 
 +
:125 [[Reporting and Compliance: IHT]]
 +
 
 +
: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)]]
 +
 
 +
:132 [[Customer Due Diligence]]
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 +
:133 [[Money Laundering: Criminal Property]]
 +
 
 +
 
 +
:'''<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]]
 +
 
 +
:[[Appendix 3 Family Terminology]]
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 +
:[[Appendix 3A Share/Security 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"]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
 +
 
 +
:[[Appendix 8 Deeming Provisions]]
 +
 
 +
:[[Appendix 9 Purpose in Tax Statutes]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
 +
 
 +
:[[Appendix 10 Parliamentarians]]
 +
 
 +
:[[Appendix 11 Visiting Forces]]
 +
 
 +
:[[Appendix 12 Students and Teachers]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
 +
 
 +
:[[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]]
 +
 
 +
 
 +
</div>
 +
 
 +
 
 +
<big>'''2024/25 edition'''</big>
 +
 
 +
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.
 +
 
 +
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]] 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, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
 +
 
 +
<big>'''How to login'''</big>
  
−
:• Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
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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].
  
−
:•  You may purchase a single or multiple user licence:  To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)].  For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
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Without logging in, you can access:
  
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:•  Without logging in, you can access: 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]].
+
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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You need to register with the password for the current edition. Registration for an earlier edition is not valid.
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You need to register for the current edition. Registration for an earlier edition is no longer valid.
  
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<big>'''How to comment'''</big>
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<big>'''Comments please'''</big>
  
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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 [http://www.taxchambers.com/barrister/oliver-marre/ Oliver Marre].   
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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 [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].   
  
 
<big>'''If you want further advice'''</big>
 
<big>'''If you want further advice'''</big>
  
−
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]].
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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 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 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.
+
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.  
  
 
<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]
  
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To contact James Kessler QC [mailto:kessler@kessler.co.uk?Subject=TFD%20online click here]
+
To contact James Kessler KC [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online click here]
  
−
To contact Oliver Marre, who reviews online contributions, [mailto:OliverMarre@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
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To contact Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
  
 
For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
 
For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
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<big>'''Technical notes'''</big>
 
<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.
+
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.
 +
 
 +
 
 +
<big>'''TFD Resource Archive'''</big>
  
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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 10:56, 29 October 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
36B Employer-Financed Retirement Benefits Scheme
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 IHT
Entities
85 Partnerships
86 Partnership Income: Allocation
86A Salaried Members Code
86B Partnerships CGT
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 3A Share/Security 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.

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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Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: Tax Policy
Chapter 2 Tax Avoidance

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Comments please

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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

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Technical notes

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TFD Resource Archive

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