Difference between revisions of "Main Page"

Latest revision as of 09:04, 13 November 2024

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.

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/Trading Income

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 & Material Interest 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

Appendix 12A Continental Shelf

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

How to login

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

Without logging in, you can access:

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

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.

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.

Contact

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

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.

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

Difference between revisions of "Main Page"

Latest revision as of 09:04, 13 November 2024

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@@ Line 3: / Line 3: @@
 # 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 [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://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%">
 <big>'''Contents'''</big>
@@ Line 12: / Line 14: @@
 [[Update]]
-[[Introduction]]
+:[[Introduction]]
+:[[Dedication]]
+:A1  [[FIG Relief/Abolition of Domicile]]
+:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
-:1   [[Foreign Domicile: Tax Policy]]
+:1   [[Mobile Individuals: Tax Policy]]
 :2   [[Tax Avoidance]]
-:3   [[Domicile]]
+:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:4   [[Deemed Domicile]]
+:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
-:5   [[Residence of Individuals]]
+:4   [[Domicile]]
-:6   [[Residence of Trustees]]
+:5   [[Deemed Domicile]]
-:7   [[Treaty-Residence]]
+:6   [[Residence of Individuals]]
-:8   [[Exit Taxes]]
+:7   [[Residence of Trustees]]
-:9  [[Split Years: Arrival and Departure]]
+:8   [[Residence of Companies]]
-:10  [[Temporary Non-residence]]
+:9   [[Treaty-Residence]]
-:11 [[Source/Relevant Foreign Income]]
+:10   [[Split Years]]
-:12  [[The Remittance Basis]]
+:11  [[Temporary Non-residence]]
-:13  [[The Meaning of Remittance]]
+:12  [[Exit Taxes]]
-:14  [[Remittance Reliefs]]
+:13  [[UK Arrival or Departure: Tax Checklist]]
-:15  [[Mixed Funds]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
-:16  [[Trading Income]]
+:14  [[Income and its Categorisation]]
-:17  [[Trading in Land]]
+:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:18  [[Performers]]
+:16  [[Source/RFI/Territorial Principles]]
-:19  [[Property Income]]
+:17  [[The Remittance Basis]]
-:20  [[Deduction of interest from Property Income]]
+:18  [[The Meaning of Remittance]]
-:21  [[Interest Income]]
+:19  [[Remittance Reliefs]]
-:22  [[Exempt Interest of Non-Residents]]
+:20  [[Mixed Funds]]
-:23  [[Dividend Income]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
-:24  [[Royalty Income]]
+:21  [[Trading Income]]
-:25  [[Misc Sweep-Up Income]]
+:22  [[Trading in Land]]
-:26  [[Employment Income]]
+:23  [[Performers]]
-:27  [[Travel Expenses: Employment Income]]
+:24  [[Property Income]]
-:28  [[PAYE]]
+:25  [[Deduction of interest from Property Income]]
-:29  [[Employment Income: DT Relief]]
+:26  [[Interest Income]]
-:30  [[Pension and Annuity Income]]
+:27  [[Exempt Interest of Non-Residents]]
-:31  [[Discretionary Trusts: Income Tax]]
+:28  [[Accrued Income Profits]]
-:32  [[IIP Trusts: Income Tax]]
+:29  [[Deeply Discounted Securities]]
-:33  [[Settlor-interested Trust Code]]
+:30  [[Dividend Income]]
-:34  [[Transfer of Assets Abroad: Introduction]]
+:31  [[Annual Payments]]
-:35  [[Transfer of Assets Abroad: Transferors]]
+:32  [[Intellectual Property Income]]
-:36  [[Transfer of Assets Abroad: Benefits]]
+:33  [[Misc Sweep-Up Income]]
-:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+:34  [[Employment Income]]
-:38  [[Transfer of Assets Abroad: Motive Defence]]
+:35  [[Travel Expenses: Employment Income]]
-:39  [[Profit Fragmentation]]
+:36  [[PAYE]]
-:40  [[Life Policies and Contracts]]
+:36A [[Disguised Remuneration/Trading Income]]
-:41  [[Offshore Funds: Definition]]
+:36B [[Employer-Financed Retirement Benefits Scheme]]
-:42  [[Offshore Income Gains]]
+:37  [[Employment Income: DT Relief]]
-:43  [[Income from Offshore Funds]]
+:38  [[Pension and Annuity Income]]
-:44  [[Accrued Income Profits]]
+:39  [[Benefit in Kind: Family Home and Chattels]]
-:45  [[Deeply Discounted Securities]]
+:40  [[Loans from Companies]]
-:46  [[Unit Trusts]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
-:47  [[Intermediated Securities]]
+:41  [[Discretionary Trusts: Income Tax]]
-:48  [[Partnerships]]
+:42  [[IIP Trusts: Income Tax]]
-:49  [[Non-Residents Income Tax Relief]]
+:43  [[Rates of Income Tax/CGT]]
-:50  [[Collection of Tax from UK Representatives]]
+:44  [[Personal Allowances]]
-:51  [[Investment Manager Exemptions]]
+:45  [[Non-Residents Income Tax Relief]]
-:52  [[Investment Management Fees & Carried Interest]]
+:46  [[National Insurance Contributions]]
-:53  [[Loans from Non-Resident Companies]]
+:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
-:54 [[Transactions in Securities]]
+:47  [[Settlor-interested Trust Code]]
-:55  [[Rates of Tax]]
+:48  [[Transfer of Assets Abroad: Introduction]]
-:56  [[Personal Allowances]]
+:49  [[Transfer of Assets Abroad: Transferors]]
-:57  [[National Insurance Contributions]]
+:50  [[Transfer of Assets Abroad: Benefits]]
-:58  [[Chargeable Gains]]
+:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
-:59  [[UK Property Held by Non-Residents]]
+:52  [[Transfer of Assets Abroad: Motive Defence]]
-:60  [[Private Residence Relief]]
+:53  [[Profit Fragmentation]]
-:61  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
+:54  [[Transfer of Income Streams]]
-:62  [[Capital Payments from Non-Resident Trusts: s.87]]
+:55  [[Transactions in Securities]]
-:63  [[Borrowing by Non-resident Trust: Sch 4B]]
+:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
-:64  [[Protected Trusts]]
+:56  [[Chargeable Gains]]
-:65  [[Sub-Funds]]
+:57  [[UK Property Held by Non-Residents]]
-:66  [[Gains of Non-Resident Companies]]
+:58 [[Reorganisations]]
-:67  [[Capital Losses]]
+:59  [[Residential Property: CGT]]
-:68  [[Foreign Currency Issues]]
+:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
-:69  [[Unremittable Assets]]
+:61  [[Capital Payments from Non-Resident Trusts: s.87 Code]]
-:70  [[Double Taxation Arrangements: Introduction]]
+:62  [[Borrowing by Non-Resident Trust: Sch 4B]]
-:71  [[DTA Anti-abuse Rules]]
+:63  [[Sub-Funds]]
-:72  [[Foreign Tax Credit Relief]]
+:64  [[Gains of Non-Resident Companies]]
-:73  [[EU Law and UK Taxation]]
+:65  [[Capital Losses]]
-:74  [[Excluded Property: Definition]]
+:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
-:75  [[Excluded Property Exemptions]]
+:66  [[Funds: Terms & Concepts]]
-:76  [[Wills and IOVs]]
+:67  [[Offshore Income Gains]]
-:77  [[Reservation of Benefit]]
+:68  [[Income from Offshore Funds]]
-:78  [[Inter-Trust Transfers: IHT]]
+:69  [[Unit Trusts]]
-:79  [[IHT Deduction for Debts]]
+:70  [[Life Policies and Contracts]]
-:80  [[IHT Double Taxation Treaties: Introduction]]
+:71  [[Intermediated Securities]]
-:81  [[IHT DTAs: India, Pakistan, Italy, France]]
+:72  [[Investment Manager Exemptions]]
-:82  [[IHT DTA: Netherlands]]
+:73  [[Investment Management Fees & Carried Interest]]
-:83 [[IHT DTA: Switzerland]]
+:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
-:84  [[IHT DTA: USA]]
+:74  [[IHT Terms and Concepts]]
-:85  [[Foreign IHT Credit Relief]]
+:75  [[Excluded Property: Definition]]
-:86  [[Non-Dom/Non-Resident Spouse]]
+:76  [[Excluded Property Exemptions]]
-:87  [[Family Home and Chattels: Benefit in Kind Charges]]
+:77  [[Wills and IOVs]]
-:88  [[Residential Property: IHT]]
+:78  [[Reservation of Benefit]]
-:89  [[Pre-Owned Assets]]
+:79  [[Inter-Trust Transfers: IHT]]
-:90  [[Joint Accounts]]
+:80  [[IHT Deduction for Debts]]
-:91  [[ATED Taxes]]
+:81  [[IHT Close-Company Code]]
-:92  [[Estates of Deceased Persons: CGT]]
+:82  [[IHT Residential Property Code]]
-:93  [[Estates of Deceased Persons: Income Tax]]
+:83  [[Pre-Owned Assets]]
-:94  [[Who is the Settlor?]]
+:84  [[Pension IHT]]
-:95  [[Trusts with Two or More Settlors]]
+:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
-:96  [[Situs of Assets for IHT]]
+:85  [[Partnerships]]
-:97  [[Situs of Assets for CGT]]
+:86  [[Partnership Income: Allocation]]
-:98  [[Foreign Entities]]
+:86A [[Salaried Members Code]]
-:99  [[Hybrid Entities]]
+:86B [[Partnerships CGT]]
-:100  [[Control Connected Close and Related Expressions]]
+:87  [[Settlement, Bare Trust, and Associated Terminology]]
-:101  [[Permanent Establishment and Branch/Agency]]
+:88  [[Estates of Deceased Persons: CGT]]
-:102  [[Reporting and Compliance]]
+:89  [[Estates of Deceased Persons: Income Tax]]
-:103  [[Claims]]
+:90  [[Foreign Entities]]
-:104  [[Reporting and compliance: IHT]]
+:91  [[Hybrid Entities]]
-:105 [[Reporting Beneficial Owners]]
+:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
-:106 [[Disclosure of Offshore Trusts]] Reporting Offshore Trusts
+:92  [[Protected Trusts]]
-:107 [[Requirement to Correct]]
+:93  [[Non-Dom/Non-Resident Spouse]]
-:108 [[Criminal Law and Professional Conduct]]
+:94  [[Joint Accounts]]
+:95  [[Foreign Currency Issues]]
+:96 [[Cryptoassets]]
-<big>'''Appendices'''</big>
+:97  [[Unremittable Assets]]
-:[[Appendix 1: Common Expressions]]
+:98  [[ATED and SDLT]]
-:[[Appendix 2: Family Terminology]]
+:99  [[Who is the Settlor?]]
-:[[Appendix 3: Consideration, Arm's Length/Full Value]]
+:100  [[Multiple Settlors]]
-:[[Appendix 4: Associated Operations: IHT]]
+:101  [[Statutory Tax Indemnities]]
-:[[Appendix 5: Deeming Provisions]]
+:102  [[Situs of Assets for IHT]]
-:[[Appendix 6: What Do We Mean by "Real"?]]
+:103 [[Situs of Assets for CGT]]
-:[[Appendix 7: Parliamentarians]]
+:104 [[Control Connected Close and Related Expressions]]
-:[[Appendix 8: Visiting Forces]]
+:105 [[Participation, % Investment & Material Interest Tests]]
-:[[Appendix 9: How to Improve Residence and Domicile Taxation]]
+:106 [[Permanent Establishment and Branch/Agency]]
-:[[Appendix 10: Reform of Offshore Anti-avoidance Rules]]
+:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
-:[[Appendix 11: UK Arrival or Departure: Tax Checklist]]
+:107 [[Double Taxation Arrangements: Introduction]]
-:[[Appendix 12: The Wisdom of Parliament]]
+:108 [[DTA Anti-abuse Rules]]
+:109 [[Third Party Relief/Savings Clause]]
+:110 [[Limitation on Benefits]]
-</div>
+:111 [[Credit for Foreign Tax]]
+:112 [[Non-discrimination]]
-<big>'''New 2019/20 edition now out'''</big>
+:113 [[Mutual Agreement Procedure]]
-The 2019/20 printed edition of ''Taxation of Non-residents and Foreign Domiciliaries'' is now out.
+:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
-The 2019/20 online edition is now being updated to contain the text of the new edition. This is now almost done; updated pages are headed ''Updated to the 2019/20 edition''.
+:114 [[IHT Double Taxation Treaties: Introduction]]
-To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to
+:115 [[IHT DTAs: India, Pakistan, Italy, France]]
-[https://www.khpplc.co.uk/ the publishers website]
-Licences for the old (2018/19) edition are no longer valid.
+:116 [[IHT DTA: Netherlands]]
+:117 [[IHT DTA: South Africa]]
-<big>'''How to login'''</big>
+:118 [[IHT DTA: Switzerland]]
-Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+:119 [[IHT DTA: USA]]
+:120 [[Credit for Foreign IHT]]
+:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
+: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]]
+:'''<big>Appendices</big>'''
+:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
+:[[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"]]
+:'''''<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]]
+:[[Appendix 12A Continental Shelf]]
+:'''''<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)  To order copies of the book [mailto:aw@khpplc.co.uk?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
+Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence:  To obtain these [mailto:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
-    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].
+Without logging in, you can access:
-    Without logging in, you can access: chap 1 [[Foreign Domicile: Tax Policy]]; chap 2 [[Tax Avoidance]].
+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 need to register with the password for the current edition. Registration for an earlier edition is not valid.
+You need to register for the current edition. Registration for an earlier edition is no longer valid.
 <big>'''Comments please'''</big>
-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/barrister/ross-birkbeck/ Ross Birkbeck].
+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>
-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]].
+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>
-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>
@@ Line 305: / Line 410: @@
 If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
-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 Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
+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].
@@ Line 313: / Line 418: @@
 <big>'''Technical notes'''</big>
-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>
-Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
+To access the TFD reference material, click here: [[TFD Resource Archive]]