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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  
 +
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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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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:4  [[Deemed Domicile for IHT]]
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:4  [[Deemed Domicile]]
  
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:5  [[Deemed Domicile from 2017]]
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:5  [[Residence of Individuals]]
  
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:6  [[Residence of Individuals]]
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:6  [[Residence of Trustees]]
  
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:7  [[Residence of Trustees]]
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:7  [[Treaty-Residence]]
  
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:8  [[Treaty-Residence]]
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:8  [[Exit Taxes]]
  
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:9   [[Exit Taxes]]
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:9 [[Split Years: Arrival and Departure]]
  
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:10  [[Split Years: Arrival and Departure]]
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:10  [[Temporary Non-residence]]
  
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:11 [[Temporary Non-residence: Post-2013 Departures]]
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:11 A [[Income Categorisation]]  
  
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:11A  [[Temporary Non-residence: Pre-2013 Departures]]
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:11 B [[Source/Relevant Foreign Income]]  
  
 
:12  [[The Remittance Basis]]
 
:12  [[The Remittance Basis]]
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:15  [[Mixed Funds]]
 
:15  [[Mixed Funds]]
  
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:16  [[Income Categories and Sources]]
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:16  [[Trading Income]]
  
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:17  [[Trading Income]]
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:17  [[Trading in Land]]
  
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:18  [[Entertainers and Sportspeople]]
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:18  [[Performers]]
  
 
:19  [[Property Income]]
 
:19  [[Property Income]]
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:23  [[Dividend Income]]
 
:23  [[Dividend Income]]
  
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:24  [[Royalty Income]]
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:24 A [[Annual Payments]]
  
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:25  [[Mis Sweep-Up Income]]
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:24 B [[Intellectual Property Income]]
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 +
:25  [[Misc Sweep-Up Income]]
  
 
:26  [[Employment Income]]
 
:26  [[Employment Income]]
  
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:27  [[Travel Expenses: Employment Income Deduction
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:27  [[Travel Expenses: Employment Income]]
  
 
:28  [[PAYE]]
 
:28  [[PAYE]]
  
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:24 [[Employment Income: DT Relief]]
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:29 [[Employment Income: DT Relief]]
  
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:25 [[Pension and Annuity Income]]
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:30 [[Pension and Annuity Income]]
  
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:26 [[Discretionary Trusts: Income Tax]]
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:31 [[Discretionary Trusts: Income Tax]]
  
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:27 [[IIP Trusts: Income Tax]]
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:32 [[IIP Trusts: Income Tax]]
  
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:28 [[Settlor-interested Trusts]]
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:33 [[Settlor-interested Trust Code]]
  
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:29 [[Transfer of Assets Abroad: Introduction]]
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:34 [[Transfer of Assets Abroad: Introduction]]
  
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:30 [[Transfer of Assets Abroad: Transferors]]
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:35 [[Transfer of Assets Abroad: Transferors]]
  
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:31 [[Transfer of Assets Abroad: Non-transferors]]
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:36 [[Transfer of Assets Abroad: Benefits]]
  
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:32 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:33 [[Transfer of Assets Abroad: Motive Defence]]
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:38 [[Transfer of Assets Abroad: Motive Defence]]
  
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:34 [[Life Policies and Contracts]]
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:39 [[Profit Fragmentation]]
  
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:35 [[Offshore Funds - Definition]]
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:40 [[Transfer of Income Streams]]
  
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:36 [[Offshore Income Gains]]
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:41 [[Life Policies and Contracts]]
  
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:37 [[Income from Offshore Funds]]
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:42 [[Offshore Funds: Definitions]]
  
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:38 [[Accrued Income Profits]]
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:43 [[Offshore Income Gains]]
  
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:39 [[Deeply Discounted Securities]]
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:44 [[Income from Offshore Funds]]
  
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:40 [[Unit Trusts]]
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:45 [[Accrued Income Profits]]
  
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:41 [[Intermediated Securities]]
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:46 [[Deeply Discounted Securities]]
  
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:42 [[Partnerships]]
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:47 [[Unit Trusts]]
  
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:43 [[Non-Residents Income Tax Relief]]
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:48 [[Intermediated Securities]]
  
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:44  [[Collection of Tax from UK Representatives]]
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:49 A [[Partnerships]]
  
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:45  [[Investment Manager Exemptions]]
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:49 B [[Partnership Income Shares]]
  
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:46 [[Loans from Non-Resident Companies]]
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:50 [[Non-Resident Income Tax Relief]]
  
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:47 [[Rates of Tax]]
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:51 [[Collection of Tax from UK Representatives]]
  
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:48 [[Personal Allowances and Annual Exemptions]]
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:52 [[Investment Manager Exemptions]]
  
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:49 [[National Insurance Contributions]]
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:53 [[Investment Management Fees & Carried Interest]]
  
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:50 [[Capital Gains of UK Residents]]
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:54 [[Loans from Non-Resident Companies]]
  
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:51  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:55 [[Transactions in Securities]]
  
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:52 [[Capital Payments from Non-Resident Trusts: s.87]]
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:56 [[Rates of Income Tax/CGT]]
  
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:53 [[Borrowing by Non-resident Trust: Sch 4B]]
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:57 [[Personal Allowances]]
  
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:54 [[Gains of Non-Resident Companies]]
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:58 [[National Insurance Contributions]]
  
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:55 [[Capital Losses]]
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:59 [[Chargeable Gains]]
  
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:56 [[Foreign Currency Issues]]
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:60 [[UK Property Held by Non-Residents]]
  
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:57 [[Unremitted Income: Exchange Control]]
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:61 [[Residential Property: CGT]]
  
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:58 [[Double Taxation Agreements: Introduction]]
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:59 [[Foreign Tax Credit Relief]]
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
  
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:60 [[EU Law and UK Taxation]]
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:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:61 [[Deemed Domicile for IHT]]
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:65 [[Protected Trusts]]
  
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:62 [[Excluded Property for IHT]]
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:66 [[Sub-Funds]]
  
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:63 [[Reservation of Benefit]]
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:67 [[Gains of Non-Resident Companies]]
  
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:64 [[IHT Consequences of Transfers Between Trusts]]
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:68 [[Capital Losses]]
  
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:65 [[IHT Deduction for Debts]]
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:69 [[Foreign Currency Issues]]
  
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:66 [[IHT Planning Before and After a Change of Domicile]]
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:70 [[Unremittable Assets]]
  
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:67 [[IHT on Death: Wills and IOVs]]
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:71 [[Double Taxation Arrangements: Introduction]]
  
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:68 [[Double Inheritance Taxation: Introduction]]
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:72 [[DTA Anti-abuse Rules]]
  
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:69  [[IHT DTTs India, Pakistan, Italy, France]]
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:73 [[Limitation on Benefits]]
  
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:70 [[IHT DTT USA]]
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:74 [[Foreign Tax Credit Relief]]
  
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:71 [[IHT DTT Switzerland]]
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:75 [[EU Law and UK Taxation]]
  
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:72 [[Foreign IHT Credit Relief]]
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:76 [[Excluded Property: Definition]]
  
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:73 [[Marriage with Foreign Domiciliary or Non-Resident]]
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:77 [[Excluded Property Exemptions]]
  
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:74 [[Residential Property of Non-Residents: NRCGT]]
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:78 [[Wills and IOVs]]
  
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:75 [[The Family Home and its Chattels: Benefit in Kind Charges]]
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:79 [[Reservation of Benefit]]
  
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:76 [[Corporate Residential Property]]
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:80 [[Inter-Trust Transfers: IHT]]
  
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:77 [[Pre-Owned Assets]]
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:81 [[IHT Deduction for Debts]]
  
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:78 [[Joint Accounts]]
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:82 [[IHT Close-Company Code]]
  
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:79 [[Estates of Deceased Persons: CGT]]
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:83 [[IHT Double Taxation Treaties: Introduction]]
  
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:80 [[Estates of Deceased Persons: Income Tax]]
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:84 [[IHT DTAs: India, Pakistan, Italy, France]]
  
−
:81 [[Who is the Settlor?]]
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:85 [[IHT DTA: Netherlands]]
  
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:82  [[Trusts with Two or More Settlors]]
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:86 [[IHT DTA: South Africa]]
  
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:83  [[Situs of Assets for IHT]]
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:87 [[IHT DTA: Switzerland]]
  
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:84 [[Situs of Assets for CGT]]
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:88 [[IHT DTA: USA]]
  
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:85 [[Foreign Entities]]
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:89 [[Foreign IHT Credit Relief]]
  
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:86 [[Control Connected Close and Related Expressions]]
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:90 [[IHT Residential Property Code]]
  
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:87 [[Permanent Establishment & Branch/Agency]]
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
  
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:88 [[Disclosure and Compliance]]
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:92 [[Pre-Owned Assets]]
  
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:89 [[Swiss Tax Agreement Introduction]]
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:93 [[Non-Dom/Non-Resident Spouse]]
  
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:90 [[STA Clearance Facility]]
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:94 [[Joint Accounts]]
  
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:91 [[STA Withholding Tax]]
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:95 [[ATED Taxes]]
  
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:92 [[Disclosure of Information by Swiss Authorities]]
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:96 [[Estates of Deceased Persons: CGT]]
  
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:93 [[Criminal Law and Professional Conduct]]
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:97 [[Estates of Deceased Persons: Income Tax]]
  
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:[[Appendix 1: Terminology]]
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:98  [[Who is the Settlor?]]
  
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:[[Appendix 2: Construction of Deeming Provisions]]
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:99  [[Trusts with Two or More Settlors]]
  
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:[[Appendix 3: What Do We Mean by "Real"?]]
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:99B  [[Statutory Tax Indemnities]]
  
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:[[Appendix 4: Parliamentarians]]
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:100 [[Situs of Assets for IHT]]
  
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:[[Appendix 5: Visiting Forces]]
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:101 [[Situs of Assets for CGT]]
  
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:[[Appendix 6: Students]]
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:102 [[Foreign Entities]]
  
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:[[Appendix 7: Entertainers and Sportspeople]]
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:103 [[Hybrid Entities]]
  
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:[[Appendix 8: How to Improve Residence and Domicile Taxation]]
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:104 [[Control Connected Close and Related Expressions]]
  
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:[[Appendix 9: Reform of Non-Residence Anti- Avoidance Rules]]
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:105 [[Permanent Establishment and Branch/Agency]]
  
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:[[Appendix 10: Issues to Consider Before UK Arrival or Departure: Checklist]]
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:106 [[Reporting and Compliance]]
  
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:[[Appendix 11: Travel Expenses: Employment Income Deduction]]
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:107 [[Claims]]
  
 +
:108 [[Reporting and compliance: IHT]]
  
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</div>
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:109 [[Reporting Beneficial Owners]]
  
 +
:110 [[Reporting Offshore Trusts]]
  
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<big>'''TFD 2016/17 edition out soon'''</big>
+
:111 [[Requirement to Correct]]
  
−
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.
+
:112 [[Money Laundering]]
  
−
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)]
 
  
−
Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
 
  
 +
<big>'''Appendices'''</big>
  
−
<big>'''About TFD Online'''</big>
+
:[[Appendix 1 Words of Dispute]]
  
−
Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
:[[Appendix 2 Common Legal Expressions]]  
  
−
- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+
:[[Appendix 3 Family Terminology]]
  
−
- 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 4 Consideration/Arm's Length/Full Value]]
  
−
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 5A Commercial/View to Profit]]
  
−
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 5B Income Recognition: Receive/Entitled/Arise/Paid]]
  
−
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 6 Associated Operations: IHT]]
  
−
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 7 Deeming Provisions]]
  
−
The initial data was the current edition of ''Taxation of Non-residents and Foreign Domiciliaries'' published 1 September 2015. 
+
:[[Appendix 8 The Territorial Principle]]
  
−
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 9 What Do We Mean by "Real"]]
  
 +
:[[Appendix 10 Parliamentarians]]
  
−
<big>'''If you want further advice'''</big>
+
:[[Appendix 11 Visiting Forces]]
  
−
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]].
+
:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
  
 +
:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
  
−
<big>'''TFD archive editions'''</big>
+
:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
  
−
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.
+
:[[Appendix 15 The Wisdom of Parliament]]
  
 +
:[[Appendix 16 Participation Test]]
 +
 +
:[[Appendix New: Non-discrimination]]
 +
 +
</div>
 +
 +
 +
<big>'''2020/21 edition'''</big>
 +
 +
This site contains the text of the 2020/21 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' with some post-publication [[Update | updates]].
 +
 +
The paper version of the book is also now out.
 +
 +
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 the 2019/20 edition are no longer valid.
 +
 +
If you are an academic who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
 +
 +
<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:
 +
:Chapter 1 [[Foreign Domicile: Tax Policy]]
 +
: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 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/team/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 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 285: Line 337:
 
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 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 09:57, 10 July 2020

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 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 A Income Categorisation
11 B 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 A Annual Payments
24 B Intellectual Property 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 Transfer of Income Streams
41 Life Policies and Contracts
42 Offshore Funds: Definitions
43 Offshore Income Gains
44 Income from Offshore Funds
45 Accrued Income Profits
46 Deeply Discounted Securities
47 Unit Trusts
48 Intermediated Securities
49 A Partnerships
49 B Partnership Income Shares
50 Non-Resident Income Tax Relief
51 Collection of Tax from UK Representatives
52 Investment Manager Exemptions
53 Investment Management Fees & Carried Interest
54 Loans from Non-Resident Companies
55 Transactions in Securities
56 Rates of Income Tax/CGT
57 Personal Allowances
58 National Insurance Contributions
59 Chargeable Gains
60 UK Property Held by Non-Residents
61 Residential Property: CGT
62 Gains of Non-Resident Settlor-Interested Trusts: s.86
63 Capital Payments from Non-Resident Trusts: s.87
64 Borrowing by Non-Resident Trust: Sch 4B
65 Protected Trusts
66 Sub-Funds
67 Gains of Non-Resident Companies
68 Capital Losses
69 Foreign Currency Issues
70 Unremittable Assets
71 Double Taxation Arrangements: Introduction
72 DTA Anti-abuse Rules
73 Limitation on Benefits
74 Foreign Tax Credit Relief
75 EU Law and UK Taxation
76 Excluded Property: Definition
77 Excluded Property Exemptions
78 Wills and IOVs
79 Reservation of Benefit
80 Inter-Trust Transfers: IHT
81 IHT Deduction for Debts
82 IHT Close-Company Code
83 IHT Double Taxation Treaties: Introduction
84 IHT DTAs: India, Pakistan, Italy, France
85 IHT DTA: Netherlands
86 IHT DTA: South Africa
87 IHT DTA: Switzerland
88 IHT DTA: USA
89 Foreign IHT Credit Relief
90 IHT Residential Property Code
91 Family Home and Chattels: Benefit in Kind Charges
92 Pre-Owned Assets
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 ATED Taxes
96 Estates of Deceased Persons: CGT
97 Estates of Deceased Persons: Income Tax
98 Who is the Settlor?
99 Trusts with Two or More Settlors
99B Statutory Tax Indemnities
100 Situs of Assets for IHT
101 Situs of Assets for CGT
102 Foreign Entities
103 Hybrid Entities
104 Control Connected Close and Related Expressions
105 Permanent Establishment and Branch/Agency
106 Reporting and Compliance
107 Claims
108 Reporting and compliance: IHT
109 Reporting Beneficial Owners
110 Reporting Offshore Trusts
111 Requirement to Correct
112 Money Laundering


Appendices

Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5A Commercial/View to Profit
Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid
Appendix 6 Associated Operations: IHT
Appendix 7 Deeming Provisions
Appendix 8 The Territorial Principle
Appendix 9 What Do We Mean by "Real"
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 How to Improve Residence and Domicile Taxation
Appendix 13 Reform of Offshore Anti-avoidance Rules
Appendix 14 UK Arrival or Departure: Tax Checklist
Appendix 15 The Wisdom of Parliament
Appendix 16 Participation Test
Appendix New: Non-discrimination


2020/21 edition

This site contains the text of the 2020/21 edition of Taxation of Non-residents and Foreign Domiciliaries with some post-publication updates.

The paper version of the book is also now out.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected]

Licences for the 2019/20 edition are no longer valid.

If you are an academic who wants access for research purposes, contact James Kessler

How to login

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

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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 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 be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.

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