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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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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].   
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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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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
  
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''Non-dom policy & avoidance''
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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''Domicile & residence''
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:3  [[Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:4  [[Deemed Domicile]]
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:4  [[Domicile]]  
  
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:5  [[Residence of Individuals]]
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:5  [[Deemed Domicile]]
  
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:6  [[Residence of Trustees]]
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:6  [[Residence of Individuals]]
  
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:7  [[Residence of Companies]]
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:7  [[Residence of Trustees]]
  
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:8  [[Treaty-Residence]]
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:8  [[Residence of Companies]]
  
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:9  [[Split Years: Arrival and Departure]]
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:9  [[Treaty-Residence]]
  
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:10 [[Temporary Non-residence]]
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:10   [[Split Years]]
  
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:11  [[Exit Taxes]]
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:11  [[Temporary Non-residence]]
  
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:12  [[UK Arrival or Departure: Tax Checklist]]
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:12  [[Exit Taxes]]
  
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''Income Tax: Principles & remittance basis''
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:13  [[UK Arrival or Departure: Tax Checklist]]
  
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:13  [[Income Categorisation]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
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:14  [[Income and its Categorisation]]  
  
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:15  [[Source/RFI/Territorial Principles]]  
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:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:16  [[The Remittance Basis]]
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:16  [[Source/RFI/Territorial Principles]]  
  
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:17  [[The Meaning of Remittance]]
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:17  [[The Remittance Basis]]
  
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:18  [[Remittance Reliefs]]
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:18  [[The Meaning of Remittance]]
  
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:19  [[Mixed Funds]]
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:19  [[Remittance Reliefs]]
  
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''Income by category''
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:20  [[Mixed Funds]]
  
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:20  [[Trading Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:21  [[Trading in Land]]
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:21  [[Trading Income]]
  
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:22  [[Performers]]
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:22  [[Trading in Land]]
  
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:23  [[Property Income]]
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:23  [[Performers]]
  
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:24  [[Deduction of interest from Property Income]]
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:24  [[Property Income]]
  
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:25  [[Interest Income]]
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:25  [[Deduction of interest from Property Income]]
  
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:26  [[Exempt Interest of Non-Residents]]
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:26  [[Interest Income]]
  
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:27  [[Accrued Income Profits]]
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:27  [[Exempt Interest of Non-Residents]]
  
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:28  [[Deeply Discounted Securities]]
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:28  [[Accrued Income Profits]]
  
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:29  [[Dividend Income]]
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:29  [[Deeply Discounted Securities]]
  
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:30  [[Annual Payments]]
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:30  [[Dividend Income]]
  
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:31 [[Intellectual Property Income]]
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:31 [[Annual Payments]]
  
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:32  [[Misc Sweep-Up Income]]
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:32  [[Intellectual Property Income]]
  
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:33  [[Employment Income]]
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:33  [[Misc Sweep-Up Income]]
  
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:34  [[Travel Expenses: Employment Income]]
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:34  [[Employment Income]]
  
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:35  [[PAYE]]
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:35  [[Travel Expenses: Employment Income]]
  
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:36  [[Employment Income: DT Relief]]
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:36  [[PAYE]]
  
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:37  [[Pension and Annuity Income]]
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:36A [[Disguised Remuneration/Trading Income]]
  
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''IT: General
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:36B [[Employer-Financed Retirement Benefits Scheme]]
  
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:38 [[Discretionary Trusts: Income Tax]]
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:37 [[Employment Income: DT Relief]]
  
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:39 [[IIP Trusts: Income Tax]]
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:38 [[Pension and Annuity Income]]
  
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:40 [[Rates of Income Tax/CGT]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:41 [[Personal Allowances]]
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:40 [[Loans from Companies]]
  
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:42  [[Non-Resident Income Tax Relief]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:43 [[National Insurance Contributions]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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''IT avoidance codes''
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:42  [[IIP Trusts: Income Tax]]
  
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:44 [[Settlor-interested Trust Code]]
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:43 [[Rates of Income Tax/CGT]]
  
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:45 [[Transfer of Assets Abroad: Introduction]]
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:44 [[Personal Allowances]]
  
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:46 [[Transfer of Assets Abroad: Transferors]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:47 [[Transfer of Assets Abroad: Benefits]]
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:46 [[National Insurance Contributions]]
  
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:48  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:49 [[Transfer of Assets Abroad: Motive Defence]]
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:47 [[Settlor-interested Trust Code]]
  
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:50 [[Profit Fragmentation]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:51 [[Transfer of Income Streams]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:52 [[Transactions in Securities]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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''Capital Gains Tax''
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:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:53 [[Chargeable Gains]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:54 [[UK Property Held by Non-Residents]]
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:53 [[Profit Fragmentation]]
  
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:55 [[Residential Property: CGT]]
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:54 [[Transfer of Income Streams]]
  
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:56 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:55 [[Transactions in Securities]]
  
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:57  [[Capital Payments from Non-Resident Trusts: s.87]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:58 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:56 [[Chargeable Gains]]
  
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:59 [[Sub-Funds]]
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:57 [[UK Property Held by Non-Residents]]
  
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:60  [[Gains of Non-Resident Companies]]
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:58 [[Reorganisations]]
  
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:61 [[Capital Losses]]
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:59 [[Residential Property: CGT]]
  
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''Funds''
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:60  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:62 [[Life Policies and Contracts]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:63 [[Offshore Funds: Definitions]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:64 [[Offshore Income Gains]]
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:63 [[Sub-Funds]]
  
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:65 [[Income from Offshore Funds]]
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:64 [[Gains of Non-Resident Companies]]
  
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:66 [[Unit Trusts]]
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:65 [[Capital Losses]]
  
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:67  [[Intermediated Securities]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:68 [[Investment Manager Exemptions]]
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:66 [[Funds: Terms & Concepts]]
  
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:69 [[Investment Management Fees & Carried Interest]]
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:67 [[Offshore Income Gains]]
  
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''Inheritance Tax''
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:68  [[Income from Offshore Funds]]
  
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:70 [[IHT Terms and Concepts]]
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:69 [[Unit Trusts]]
  
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:71 [[Excluded Property: Definition]]
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:70 [[Life Policies and Contracts]]
  
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:72 [[Excluded Property Exemptions]]
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:71 [[Intermediated Securities]]
  
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:73 [[Wills and IOVs]]
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:72 [[Investment Manager Exemptions]]
  
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:74 [[Reservation of Benefit]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:75  [[Inter-Trust Transfers: IHT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:76 [[IHT Deduction for Debts]]
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:74 [[IHT Terms and Concepts]]
  
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:77 [[IHT Close-Company Code]]
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:75 [[Excluded Property: Definition]]
  
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:78 [[IHT Residential Property Code]]
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:76 [[Excluded Property Exemptions]]
  
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:79 [[Family Home and Chattels: Benefit in Kind Charges]]
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:77 [[Wills and IOVs]]
  
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:80 [[Pre-Owned Assets]]
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:78 [[Reservation of Benefit]]
  
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:81 [[Loans from Non-Resident Companies]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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''Entities''
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:80  [[IHT Deduction for Debts]]
  
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:82 [[Partnerships]]
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:81 [[IHT Close-Company Code]]
  
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:83 [[Partnership Income: Attribution]]
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:82 [[IHT Residential Property Code]]
  
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:84 [[Estates of Deceased Persons: CGT]]
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:83 [[Pre-Owned Assets]]
  
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:85 [[Estates of Deceased Persons: Income Tax]]
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:84 [[Pension IHT]]
  
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:86  [[Foreign Entities]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:87 [[Hybrid Entities]]
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:85 [[Partnerships]]
  
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''Concepts & topics affecting more than one tax''
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:86  [[Partnership Income: Allocation]]
  
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:88  [[Protected Trusts]]
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:86A [[Salaried Members Code]]
  
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:89  [[Non-Dom/Non-Resident Spouse]]
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:86B [[Partnerships CGT]]
  
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:90 [[Joint Accounts]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:91 [[Foreign Currency Issues]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:92 [[Unremittable Assets]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:93 [[ATED and SDLT]]
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:90 [[Foreign Entities]]
  
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:94 [[Who is the Settlor?]]
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:91 [[Hybrid Entities]]
  
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:95  [[Multiple Settlors]]
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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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:96 [[Statutory Tax Indemnities]]
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:92 [[Protected Trusts]]
  
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:97 [[Situs of Assets for IHT]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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:98 [[Situs of Assets for CGT]]
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:94 [[Joint Accounts]]
  
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:99 [[Control Connected Close and Related Expressions]]
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:95 [[Foreign Currency Issues]]
  
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:100 [[Appendix 16 Participation Test]]
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:96 [[Cryptoassets]]
  
 +
:97  [[Unremittable Assets]]
  
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:51 [[Collection of Tax from UK Representatives]]
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:98 [[ATED and SDLT]]
  
 +
:99  [[Who is the Settlor?]]
  
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:71 [[Double Taxation Arrangements: Introduction]]
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:100 [[Multiple Settlors]]
  
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:72 [[DTA Anti-abuse Rules]]
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:101 [[Statutory Tax Indemnities]]
  
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:73 [[Limitation on Benefits]]
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:102  [[Situs of Assets for IHT]]
  
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:74  [[Credit for Foreign Tax]]
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:103 [[Situs of Assets for CGT]]
  
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:New [[Non-discrimination]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:75  [[Post-Brexit EU Law]]
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:105 [[Participation, % Investment & Material Interest Tests]]
  
 +
:106 [[Permanent Establishment and Branch/Agency]]
  
 +
:'''''<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]]
  
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:83  [[IHT Double Taxation Treaties: Introduction]]
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:109 [[Third Party Relief/Savings Clause]]
  
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:84  [[IHT DTAs: India, Pakistan, Italy, France]]
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:110 [[Limitation on Benefits]]
  
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:85  [[IHT DTA: Netherlands]]
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:111 [[Credit for Foreign Tax]]
  
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:86 [[IHT DTA: South Africa]]
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:112 [[Non-discrimination]]
  
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:87 [[IHT DTA: Switzerland]]
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:113 [[Mutual Agreement Procedure]]  
  
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:88  [[IHT DTA: USA]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
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:89  [[Credit for Foreign IHT]]
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: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]]
  
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:105 [[Permanent Establishment and Branch/Agency]]
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:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
  
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:106 A [[Reporting and Compliance]]
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:121 [[Reporting and Compliance]]
  
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:106 B [[Tax Return Filing Position]]
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:122 [[Tax Return Filing Position]]
  
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:107 [[Claims]]
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:123 [[Claims]]
  
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:108 [[Reporting and compliance: IHT]]
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:124 [[Collection of IT/CGT from UK Representatives]]
  
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:109A [[Common Reporting Standard]]
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:125 [[Reporting and Compliance: IHT]]
  
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:109B [[Trust Registration]]
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:126 [[Penalties]]
  
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:110 [[Reporting Offshore Trusts]]  
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:127 [[Failure to Prevent Tax Evasion]]
  
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:110B [[International Movement of Capital: Reports]]
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:128 [[Reporting Offshore Trusts]]  
  
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:111 [[Penalties]]
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:129 [[International Movement of Capital: Reports]]
  
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:112 [[Money Laundering]]
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:130 [[Common Reporting Standard]]
  
 +
:131 [[Trust Registration (TRS)]]
  
 +
:132 [[Customer Due Diligence]]
  
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<big>'''Appendices'''</big>
+
: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 1 Words of Dispute]]
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:[[Appendix 3 Family Terminology]]  
 
:[[Appendix 3 Family Terminology]]  
 +
 +
:[[Appendix 3A Share/Security Terminology]]
  
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
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:[[Appendix 5A  Commercial/View to Profit]]
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:[[Appendix 5 Commercial/View to Profit]]
  
 +
:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
 +
:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 6 Associated Operations: IHT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 7 Deeming Provisions]]
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:[[Appendix 8 Deeming Provisions]]
  
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:[[Appendix 8 The Territorial Principle]]
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:[[Appendix 9 Purpose in Tax Statutes]]
  
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:[[Appendix 9 What Do We Mean by "Real"]]
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:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
 
:[[Appendix 10 Parliamentarians]]
 
:[[Appendix 10 Parliamentarians]]
  
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:[[Appendix 11A Visiting Forces]]
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:[[Appendix 11 Visiting Forces]]
  
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:[[Appendix 11B Students and Teachers]]
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
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:[[Appendix 12A Continental Shelf]]
  
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:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
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+
−
 
+
−
 
+
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:[[Appendix 15 The Wisdom of Parliament]]
+
  
 +
:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
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:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
  
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:[[Appendix 15 Citizenship-based Taxation]]
  
 +
:[[Appendix 16 The Wisdom of Parliament]]
  
  
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<big>'''2021/22 edition'''</big>
+
<big>'''2024/25 edition'''</big>
  
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This site is in the process of being updated with the text of the 2021/22 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' A paper version of the 2021/22 edition will be available in June.
+
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  
 
To access TFD online, you will need an online licence. To obtain this, go to  
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]]
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[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.
−
 
+
−
Licences for the 2020/21 edition will cease to be valid on 6th April.
+
  
−
If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]
+
If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
  
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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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].
  
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*** Without logging in, you can access:
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
−
:Chapter 1 [[Foreign Domicile: Tax Policy]]  
+
−
:Chapter 2 [[Tax Avoidance]].
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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 for the current edition. Registration for an earlier edition will cease to be valid from 6th April.
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You need to register for the current edition. Registration for an earlier edition is no longer valid.
  
 
<big>'''Comments please'''</big>
 
<big>'''Comments please'''</big>
  
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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/ross-birkbeck/ Ross Birkbeck].   
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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>
  
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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 QC or other members of his chambers 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 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]
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To contact James Kessler KC [mailto:jkessler@15oldsquare.co.uk?Subject=TFD%20online click here]
  
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To contact Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@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].
Line 398: Line 420:
 
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.
 
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.
  
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</big>
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 +
<big>'''TFD Resource Archive'''</big>  
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 +
To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 09:04, 13 November 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/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

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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

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

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Technical notes

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TFD Resource Archive

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