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<big>This website provides comprehensive information about:
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<big>This site provides comprehensive information about:
 
# Taxation of foreign domiciliaries
 
# Taxation of foreign domiciliaries
 
# 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  
  
−
It is the online version of the book [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 QC]. 
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<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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[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]  
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[[Update]]
  
 
[[Introduction]]
 
[[Introduction]]
  
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:1  [[Foreign Domicile: Tax Policy and Reforms]]
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:1  [[Foreign Domicile: Tax Policy]]
  
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:2  [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
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:2  [[Tax Avoidance]]
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
  
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:3A  [[Deemed Domicile from 2017]]
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:4  [[Deemed Domicile]]
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+
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:4  [[Residence of Individuals]]
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:5  [[Residence of Trustees]]
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:5  [[Residence of Individuals]]
  
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:6  [[Treaty-Residence]]
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:6  [[Residence of Trustees]]
  
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:7  [[Year of Arrival and Departure]]
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:7  [[Treaty-Residence]]
  
 
:8  [[Exit Taxes]]
 
:8  [[Exit Taxes]]
  
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:9   [[Temporary Non-residence: Post-2013 Departures]]
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:9 [[Split Years: Arrival and Departure]]
  
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:9A [[Temporary Non-residence: Pre-2013 Departures]]
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:10 [[Temporary Non-residence]]
  
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:10  [[Remittance Basis]]
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:11 [[Source/Relevant Foreign Income]]  
  
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:11 [[The Meaning of Remittance]]
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:12 [[The Remittance Basis]]
  
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:12 [[Remittance Reliefs]]
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:13 [[The Meaning of Remittance]]
  
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:13 [[Mixed Funds]]
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:14 [[Remittance Reliefs]]
  
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:14 [[Income Sources and Categories]]
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:15 [[Mixed Funds]]
  
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:15 [[Trading Income]]
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:16 [[Trading Income]]
  
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:16 [[Property Income]]
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:17 [[Trading in Land]]
  
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:17 [[Deduction of interest in computing property income]]
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:18 [[Performers]]
  
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:18 [[Interest Income]]
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:19 [[Property Income]]
  
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:19 [[Exempt Interest of Non-Residents]]
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:20 [[Deduction of interest from Property Income]]
  
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:20 [[Dividend Income]]
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:21 [[Interest Income]]
  
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:21 [[Royalty Income]]
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:22 [[Exempt Interest of Non-Residents]]
  
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:22 [[Employment Income]]
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:23 [[Dividend Income]]
  
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:23 [[PAYE]]
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:24 [[Royalty Income]]
  
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:24 [[Employment Income: DT Relief]]
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:25 [[Misc Sweep-Up Income]]
  
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:25 [[Pension and Annuity Income]]
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:26 [[Employment Income]]
  
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:26 [[Discretionary Trusts: Income Tax]]
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:27 [[Travel Expenses: Employment Income]]
  
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:27 [[IIP Trusts: Income Tax]]
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:28 [[PAYE]]
  
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:28 [[Settlor-interested Trusts]]
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:29 [[Employment Income: DT Relief]]
  
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:29 [[Transfer of Assets Abroad: Introduction]]
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:30 [[Pension and Annuity Income]]
  
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:30 [[Transfer of Assets Abroad: Transferors]]
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:31 [[Discretionary Trusts: Income Tax]]
  
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:31 [[Transfer of Assets Abroad: Non-transferors]]
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:32 [[IIP Trusts: Income Tax]]
  
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:32 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:33 [[Settlor-interested Trust Code]]
  
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:33 [[Transfer of Assets Abroad: Motive Defence]]
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:34 [[Transfer of Assets Abroad: Introduction]]
  
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:34 [[Life Policies and Contracts]]
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:35 [[Transfer of Assets Abroad: Transferors]]
  
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:35 [[Offshore Funds - Definition]]
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:36 [[Transfer of Assets Abroad: Benefits]]
  
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:36 [[Offshore Income Gains]]
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:37 [[Income from Offshore Funds]]
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:38 [[Transfer of Assets Abroad: Motive Defence]]
  
−
:38 [[Accrued Income Profits]]
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:39 [[Profit Fragmentation]]
  
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:39 [[Deeply Discounted Securities]]
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:40 [[Life Policies and Contracts]]
  
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:40 [[Unit Trusts]]
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:41 [[Offshore Funds: Definition]]
  
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:41 [[Intermediated Securities]]
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:42 [[Offshore Income Gains]]
  
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:42 [[Partnerships]]
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:43 [[Income from Offshore Funds]]
  
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:43 [[Non-Residents Income Tax Relief]]
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:44 [[Accrued Income Profits]]
  
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:44 [[Collection of Tax from UK Representatives]]
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:45 [[Deeply Discounted Securities]]
  
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:45 [[Investment Manager Exemptions]]
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:46 [[Unit Trusts]]
  
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:46 [[Loans from Non-Resident Companies]]
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:47 [[Intermediated Securities]]
  
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:47 [[Rates of Tax]]
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:48 [[Partnerships]]
  
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:48 [[Personal Allowances and Annual Exemptions]]
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:49 [[Non-Residents Income Tax Relief]]
  
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:49 [[National Insurance Contributions]]
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:50 [[Collection of Tax from UK Representatives]]
  
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:50 [[Capital Gains of UK Residents]]
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:51 [[Investment Manager Exemptions]]
  
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:51 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:52 [[Investment Management Fees & Carried Interest]]
  
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:52 [[Capital Payments from Non-Resident Trusts: s.87]]
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:53 [[Loans from Non-Resident Companies]]
  
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:53  [[Borrowing by Non-resident Trust: Sch 4B]]
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:54 [[Transactions in Securities]]
  
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:54 [[Gains of Non-Resident Companies]]
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:55 [[Rates of Income Tax/CGT]]
  
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:55 [[Capital Losses]]
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:56 [[Personal Allowances]]
  
−
:56 [[Foreign Currency Issues]]
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:57 [[National Insurance Contributions]]
  
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:57 [[Unremitted Income: Exchange Control]]
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:58 [[Chargeable Gains]]
  
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:58 [[Double Taxation Agreements: Introduction]]
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:59 [[UK Property Held by Non-Residents]]
  
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:59 [[Foreign Tax Credit Relief]]
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:60 [[Private Residence Relief]]
  
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:60 [[EU Law and UK Taxation]]
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:61 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:61 [[Deemed Domicile for IHT]]
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:62 [[Capital Payments from Non-Resident Trusts: s.87]]
  
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:62 [[Excluded Property for IHT]]
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:63 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:63 [[Reservation of Benefit]]
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:64 [[Protected Trusts]]
  
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:64 [[IHT Consequences of Transfers Between Trusts]]
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:65 [[Sub-Funds]]
  
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:65 [[IHT Deduction for Debts]]
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:66 [[Gains of Non-Resident Companies]]
  
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:66 [[IHT Planning Before and After a Change of Domicile]]
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:67 [[Capital Losses]]
  
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:67 [[IHT on Death: Wills and IOVs]]
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:68 [[Foreign Currency Issues]]
  
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:68 [[Double Inheritance Taxation: Introduction]]
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:69 [[Unremittable Assets]]
  
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:69 [[IHT DTTs India, Pakistan, Italy, France]]
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:70 [[Double Taxation Arrangements: Introduction]]
  
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:70 [[IHT DTT USA]]
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:71 [[DTA Anti-abuse Rules]]
  
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:71 [[IHT DTT Switzerland]]
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:72 [[Foreign Tax Credit Relief]]
  
−
:72 [[Foreign IHT Credit Relief]]
+
:73 [[EU Law and UK Taxation]]
  
−
:73 [[Marriage with Foreign Domiciliary or Non-Resident]]
+
:74 [[Excluded Property: Definition]]
  
−
:74 [[Residential Property of Non-Residents: NRCGT]]
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:75 [[Excluded Property Exemptions]]
  
−
:75 [[The Family Home and its Chattels: Benefit in Kind Charges]]
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:76 [[Wills and IOVs]]
  
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:76 [[Corporate Residential Property]]
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:77 [[Reservation of Benefit]]
  
−
:77 [[Pre-Owned Assets]]
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:78 [[Inter-Trust Transfers: IHT]]
  
−
:78 [[Joint Accounts]]
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:79 [[IHT Deduction for Debts]]
  
−
:79 [[Estates of Deceased Persons: CGT]]
+
:80 [[IHT Double Taxation Treaties: Introduction]]
  
−
:80 [[Estates of Deceased Persons: Income Tax]]
+
:81 [[IHT DTAs: India, Pakistan, Italy, France]]
  
−
:81 [[Who is the Settlor?]]
+
:82 [[IHT DTA: Netherlands]]
  
−
:82  [[Trusts with Two or More Settlors]]
+
:83 [[IHT DTA: Switzerland]]
  
−
:83 [[Situs of Assets for IHT]]
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:84 [[IHT DTA: USA]]
  
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:84 [[Situs of Assets for CGT]]
+
:85 [[Foreign IHT Credit Relief]]
  
−
:85 [[Foreign Entities]]
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:86 [[Non-Dom/Non-Resident Spouse]]
  
−
:86 [[Control Connected Close and Related Expressions]]
+
:87 [[Family Home and Chattels: Benefit in Kind Charges]]
  
−
:87 [[Permanent Establishment & Branch/Agency]]
+
:88 [[IHT Residential Property Code]]
  
−
:88 [[Disclosure and Compliance]]
+
:89 [[Pre-Owned Assets]]
  
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:89 [[Swiss Tax Agreement Introduction]]
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:90 [[Joint Accounts]]
  
−
:90 [[STA Clearance Facility]]
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:91 [[ATED Taxes]]
  
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:91 [[STA Withholding Tax]]
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:92 [[Estates of Deceased Persons: CGT]]
  
−
:92 [[Disclosure of Information by Swiss Authorities]]
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:93 [[Estates of Deceased Persons: Income Tax]]
  
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:93 [[Criminal Law and Professional Conduct]]
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:94 [[Who is the Settlor?]]
  
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:[[Appendix 1: Terminology]]
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:95  [[Trusts with Two or More Settlors]]
  
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:[[Appendix 2: Construction of Deeming Provisions]]
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:96  [[Situs of Assets for IHT]]
  
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:[[Appendix 3: What Do We Mean by "Real"?]]
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:97  [[Situs of Assets for CGT]]
  
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:[[Appendix 4: Parliamentarians]]
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:98  [[Foreign Entities]]
  
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:[[Appendix 5: Visiting Forces]]
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:99  [[Hybrid Entities]]
  
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:[[Appendix 6: Students]]
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:100  [[Control Connected Close and Related Expressions]]
  
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:[[Appendix 7: Entertainers and Sportspeople]]
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:101  [[Permanent Establishment and Branch/Agency]]
  
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:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
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:102  [[Reporting and Compliance]]
  
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:[[Appendix 9: Reform of Non-Residence Anti- Avoidance Rules]]
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:103  [[Claims]]
  
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:[[Appendix 10: Issues to Consider Before UK Arrival or Departure: Checklist]]
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:104  [[Reporting and compliance: IHT]]
  
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:[[Appendix 11: Travel Expenses: Employment Income Deduction]]
+
:105 [[Reporting Beneficial Owners]]
  
 +
:106 [[Disclosure of Offshore Trusts]]
  
−
</div>
+
:107 [[Requirement to Correct]]
  
 +
:108 [[Criminal Law and Professional Conduct]]
  
−
<big>'''TFD 2016/17 edition out soon'''</big>
 
  
−
The new 2016/17 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published online on 1 September 2016. The text will be based on the Finance Bill as it then stands. The printed edition of the book, based on the Finance Act in its final form, will be published in October and at that time the online edition will be updated.
 
  
−
To maintain unbroken access to TFD online you will need a copy of the new edition with an online 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)]
+
<big>'''Appendices'''</big>
  
−
Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
+
:[[Appendix 1A: Words of Dispute]]
  
 +
:[[Appendix 1: Common Legal Expressions]]
  
−
<big>'''About TFD Online'''</big>
+
:[[Appendix 2: Family Terminology]]
  
−
Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
:[[Appendix 3: Consideration, Arm's Length/Full Value]]
  
−
- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+
:[[Appendix 4: Associated Operations: IHT]]
  
−
- You may purchase a single user online licence (£99 + VAT with a copy of the book) or a multiple user licence: To obtain the book and online licence, go to [http://www.khpplc.co.uk/ the publishers online ordering] and search for ''Kessler''.  For multiple user licence [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
+
:[[Appendix 5: Deeming Provisions]]
  
−
3 chapters can be accessed without a login: chapters 1 and 2 (which concern policy issues of general interest) and 9A (on a transitional issue which is not set out in full in the printed book). 
+
:[[Appendix 6: What Do We Mean by "Real"]]
  
−
If you registered before the current edition was published in September 2015, you need to reregister with a password for the current edition. However, if you have not (yet) bought the book you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, you are invited to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+
:[[Appendix 7: Parliamentarians]]
  
−
You may enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index below, or you can search the text.
+
:[[Appendix 8: Visiting Forces]]
  
−
Users can also [[contribute to the text and correct slips or errors]] and if you see anything that needs correcting or expanding, 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]. 
+
:[[Appendix 9: How to Improve Residence and Domicile Taxation]]
  
−
The initial data was the current edition of ''Taxation of Non-residents and Foreign Domiciliaries'' published 1 September 2015. 
+
:[[Appendix 10: Reform of Offshore Anti-avoidance Rules]]
  
−
There have been significant updates since the book went to print.  For the list [http://www.foreigndomiciliaries.co.uk/index.php/Updates see here].
+
:[[Appendix 11: UK Arrival or Departure: Tax Checklist]]
  
 +
:[[Appendix 12: The Wisdom of Parliament]]
  
−
<big>'''If you want further advice'''</big>
 
  
−
If you do not find the answer to your question in TFD online, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise.  For further information see [[How to instruct James Kessler QC]].
 
  
 +
</div>
  
−
<big>'''TFD archive editions'''</big>
 
  
−
There are [[archive editions]] for years since 2008/09.  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.
+
<big>'''New 2019/20 edition now out'''</big>
  
 +
The 2019/20 printed edition of ''Taxation of Non-residents and Foreign Domiciliaries'' is now out. The online edition contains the text of the that edition with some subsequent [[Update | updates]].
 +
 +
To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to
 +
[https://www.khpplc.co.uk/ the publishers website]
 +
 +
Licences for the old (2018/19) edition are no longer valid.
 +
 +
 +
<big>'''How to login'''</big>
 +
 +
Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
 +
 +
    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:[email protected]?Subject=TFD%20enquiry email the publishers] or [http://khpplc.co.uk/ go to the publishers' website].
 +
 +
    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: Chap 1 [[Foreign Domicile: Tax Policy]]; Chap 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.
 +
 +
<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]. 
 +
 +
<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]].
 +
 +
<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.
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
Line 277: Line 307:
 
To contact James Kessler QC [mailto:[email protected]?Subject=TFD%20online click here]
 
To contact James Kessler QC [mailto:[email protected]?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]
+
To contact Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@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].
−
 
  
 
<big>'''Technical notes'''</big>
 
<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 this wiki.
+
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.
  
 
Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
 
Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>

Revision as of 12:24, 24 May 2019

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

It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.

Contents

Update

Introduction

1 Foreign Domicile: Tax Policy
2 Tax Avoidance
3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Treaty-Residence
8 Exit Taxes
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 Source/Relevant Foreign Income
12 The Remittance Basis
13 The Meaning of Remittance
14 Remittance Reliefs
15 Mixed Funds
16 Trading Income
17 Trading in Land
18 Performers
19 Property Income
20 Deduction of interest from Property Income
21 Interest Income
22 Exempt Interest of Non-Residents
23 Dividend Income
24 Royalty Income
25 Misc Sweep-Up Income
26 Employment Income
27 Travel Expenses: Employment Income
28 PAYE
29 Employment Income: DT Relief
30 Pension and Annuity Income
31 Discretionary Trusts: Income Tax
32 IIP Trusts: Income Tax
33 Settlor-interested Trust Code
34 Transfer of Assets Abroad: Introduction
35 Transfer of Assets Abroad: Transferors
36 Transfer of Assets Abroad: Benefits
37 Transfer of Assets Abroad: Relief from Overlapping Charges
38 Transfer of Assets Abroad: Motive Defence
39 Profit Fragmentation
40 Life Policies and Contracts
41 Offshore Funds: Definition
42 Offshore Income Gains
43 Income from Offshore Funds
44 Accrued Income Profits
45 Deeply Discounted Securities
46 Unit Trusts
47 Intermediated Securities
48 Partnerships
49 Non-Residents Income Tax Relief
50 Collection of Tax from UK Representatives
51 Investment Manager Exemptions
52 Investment Management Fees & Carried Interest
53 Loans from Non-Resident Companies
54 Transactions in Securities
55 Rates of Income Tax/CGT
56 Personal Allowances
57 National Insurance Contributions
58 Chargeable Gains
59 UK Property Held by Non-Residents
60 Private Residence Relief
61 Gains of Non-Resident Settlor-Interested Trusts: s.86
62 Capital Payments from Non-Resident Trusts: s.87
63 Borrowing by Non-Resident Trust: Sch 4B
64 Protected Trusts
65 Sub-Funds
66 Gains of Non-Resident Companies
67 Capital Losses
68 Foreign Currency Issues
69 Unremittable Assets
70 Double Taxation Arrangements: Introduction
71 DTA Anti-abuse Rules
72 Foreign Tax Credit Relief
73 EU Law and UK Taxation
74 Excluded Property: Definition
75 Excluded Property Exemptions
76 Wills and IOVs
77 Reservation of Benefit
78 Inter-Trust Transfers: IHT
79 IHT Deduction for Debts
80 IHT Double Taxation Treaties: Introduction
81 IHT DTAs: India, Pakistan, Italy, France
82 IHT DTA: Netherlands
83 IHT DTA: Switzerland
84 IHT DTA: USA
85 Foreign IHT Credit Relief
86 Non-Dom/Non-Resident Spouse
87 Family Home and Chattels: Benefit in Kind Charges
88 IHT Residential Property Code
89 Pre-Owned Assets
90 Joint Accounts
91 ATED Taxes
92 Estates of Deceased Persons: CGT
93 Estates of Deceased Persons: Income Tax
94 Who is the Settlor?
95 Trusts with Two or More Settlors
96 Situs of Assets for IHT
97 Situs of Assets for CGT
98 Foreign Entities
99 Hybrid Entities
100 Control Connected Close and Related Expressions
101 Permanent Establishment and Branch/Agency
102 Reporting and Compliance
103 Claims
104 Reporting and compliance: IHT
105 Reporting Beneficial Owners
106 Disclosure of Offshore Trusts
107 Requirement to Correct
108 Criminal Law and Professional Conduct


Appendices

Appendix 1A: Words of Dispute
Appendix 1: Common Legal Expressions
Appendix 2: Family Terminology
Appendix 3: Consideration, Arm's Length/Full Value
Appendix 4: Associated Operations: IHT
Appendix 5: Deeming Provisions
Appendix 6: What Do We Mean by "Real"
Appendix 7: Parliamentarians
Appendix 8: Visiting Forces
Appendix 9: How to Improve Residence and Domicile Taxation
Appendix 10: Reform of Offshore Anti-avoidance Rules
Appendix 11: UK Arrival or Departure: Tax Checklist
Appendix 12: The Wisdom of Parliament



New 2019/20 edition now out

The 2019/20 printed edition of Taxation of Non-residents and Foreign Domiciliaries is now out. The online edition contains the text of the that edition with some subsequent updates.

To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to the publishers website

Licences for the old (2018/19) edition are no longer valid.


How to login

Most of this site requires you to login. To obtain a login licence:

 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 email the publishers or go to the publishers' website.

 You may purchase a single or multiple user licence: To obtain these contact the publishers.

 Without logging in, you can access: Chap 1 Foreign Domicile: Tax Policy; Chap 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 with the password for the current edition. Registration for an earlier edition is not 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 Ross Birkbeck.

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 QC to advise. See How to instruct James Kessler QC.

Archive editions

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.

Contact

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Technical notes

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