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<big>This website provides comprehensive information about:
+
<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
  
It is the online version of the new (2016/17) edition of [http://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [http://www.kessler.co.uk James Kessler QC]  
+
It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler QC].
 
+
The text is based on the Finance Bill as it stood at 1 September 2016. The printed edition of the book, based on the Finance Act in its final form, is now out, and the online edition is in the process of being updated.
+
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
[http://www.foreigndomiciliaries.co.uk/index.php/Updates Updates]  
+
[[Update]]
  
 
[[Introduction]]
 
[[Introduction]]
  
:1  [[Foreign Domicile: Tax Policy and Reforms]]
+
''Non-dom policy & avoidance''
 +
 
 +
:1  [[Foreign Domicile: Tax Policy]]
 +
 
 +
:2  [[Tax Avoidance]]
  
:2  [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]
+
''Domicile & residence''
  
 
:3  [[Domicile]]  
 
:3  [[Domicile]]  
  
:4  [[Deemed Domicile for IHT]]
+
:4  [[Deemed Domicile]]
  
:5  [[Deemed Domicile from 2017]]
+
:5  [[Residence of Individuals]]
  
:6  [[Residence of Individuals]]
+
:6  [[Residence of Trustees]]
  
:7  [[Residence of Trustees]]
+
:7  [[Residence of Companies]]
  
 
:8  [[Treaty-Residence]]
 
:8  [[Treaty-Residence]]
  
:9  [[Exit Taxes]]
+
:9  [[Split Years: Arrival and Departure]]
  
:10  [[Split Years: Arrival and Departure]]
+
:10  [[Temporary Non-residence]]
  
:11  [[Temporary Non-residence: Post-2013 Departures]]
+
:11  [[Exit Taxes]]
  
:11A [[Temporary Non-residence: Pre-2013 Departures]]
+
:12 [[UK Arrival or Departure: Tax Checklist]]
  
:12  [[The Remittance Basis]]
+
''Income Tax: Principles & remittance basis''
  
:13  [[The Meaning of Remittance]]
+
:13  [[Income Categorisation]]  
  
:14  [[Remittance Reliefs]]
+
:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
:15  [[Mixed Funds]]
+
:15  [[Source/RFI/Territorial Principles]]  
  
:16  [[Income Categories and Sources]]
+
:16  [[The Remittance Basis]]
  
:17  [[Trading Income]]
+
:17  [[The Meaning of Remittance]]
  
:18  [[Entertainers and Sportspeople]]
+
:18  [[Remittance Reliefs]]
  
:19  [[Property Income]]
+
:19  [[Mixed Funds]]
  
:20  [[Deduction of interest from Property Income]]
+
''Income by category''
  
:21 [[Interest Income]]
+
:20 [[Trading Income]]
  
:22 [[Exempt Interest of Non-Residents]]
+
:21 [[Trading in Land]]
  
:23 [[Dividend Income]]
+
:22 [[Performers]]
  
:24 [[Royalty Income]]
+
:23 [[Property Income]]
  
:25 [[Misc Sweep-Up Income]]
+
:24 [[Deduction of interest from Property Income]]
  
:26 [[Employment Income]]
+
:25 [[Interest Income]]
  
:27 [[Travel Expenses: Employment Income Deduction]]
+
:26 [[Exempt Interest of Non-Residents]]
  
:28 [[PAYE]]
+
:27 [[Accrued Income Profits]]
  
:29 [[Employment Income: DT Relief]]
+
:28 [[Deeply Discounted Securities]]
  
:30 [[Pension and Annuity Income]]
+
:29 [[Dividend Income]]
  
:31 [[Discretionary Trusts: Income Tax]]
+
:30 [[Annual Payments]]
  
:32  [[IIP Trusts: Income Tax]]
+
:31 [[Intellectual Property Income]]
  
:33 [[Settlor-interested Trusts]]
+
:32 [[Misc Sweep-Up Income]]
  
:34 [[Transfer of Assets Abroad: Introduction]]
+
:33 [[Employment Income]]
  
:35 [[Transfer of Assets Abroad: Transferors]]
+
:34 [[Travel Expenses: Employment Income]]
  
:36 [[Transfer of Assets Abroad: Non-transferors]]
+
:35 [[PAYE]]
  
:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
+
:36 [[Employment Income: DT Relief]]
  
:38 [[Transfer of Assets Abroad: Motive Defence]]
+
:37 [[Pension and Annuity Income]]
  
:39  [[Life Policies and Contracts]]
+
''IT: General
  
:40 [[Offshore Funds: Definition]]
+
:38 [[Discretionary Trusts: Income Tax]]
  
:41 [[Offshore Income Gains]]
+
:39 [[IIP Trusts: Income Tax]]
  
:42 [[Income from Offshore Funds]]
+
:40 [[Rates of Income Tax/CGT]]
  
:43 [[Accrued Income Profits]]
+
:41 [[Personal Allowances]]
  
:44 [[Deeply Discounted Securities]]
+
:42 [[Non-Residents Income Tax Relief]]
  
:45 [[Unit Trusts]]
+
:43 [[National Insurance Contributions]]
  
:46  [[Intermediated Securities]]
+
''IT avoidance codes''
  
:47 [[Partnerships]]
+
:44 [[Settlor-interested Trust Code]]
  
:48 [[Non-Residents Income Tax Relief]]
+
:45 [[Transfer of Assets Abroad: Introduction]]
  
:49 [[Collection of Tax from UK Representatives]]
+
:46 [[Transfer of Assets Abroad: Transferors]]
  
:50 [[Investment Manager Exemptions]]
+
:47 [[Transfer of Assets Abroad: Benefits]]
  
:51 [[Loans from Non-Resident Companies]]
+
:48 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
:52 [[Rates of Tax]]
+
:49 [[Transfer of Assets Abroad: Motive Defence]]
  
:53 [[Personal Allowances and Annual Exemptions]]
+
:50 [[Profit Fragmentation]]
  
:54 [[National Insurance Contributions]]
+
:51 [[Transfer of Income Streams]]
  
:55 [[Capital Gains of UK Residents]]
+
:52 [[Transactions in Securities]]
 +
 
 +
''Capital Gains Tax''
 +
 
 +
:53  [[Chargeable Gains]]
 +
 
 +
:54  [[UK Property Held by Non-Residents]]
 +
 
 +
:55  [[Residential Property: CGT]]
  
 
:56  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
 
:56  [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
Line 132: Line 143:
 
:57  [[Capital Payments from Non-Resident Trusts: s.87]]
 
:57  [[Capital Payments from Non-Resident Trusts: s.87]]
  
:58  [[Borrowing by Non-resident Trust: Sch 4B]]
+
:58  [[Borrowing by Non-Resident Trust: Sch 4B]]
  
:59  [[Gains of Non-Resident Companies]]
+
:59  [[Sub-Funds]]
  
:60  [[Capital Losses]]
+
:60  [[Gains of Non-Resident Companies]]
  
:61  [[Foreign Currency Issues]]
+
:61  [[Capital Losses]]
  
:62  [[Unremitted Income: Exchange Control]]
+
''Funds''
  
:63 [[Double Taxation Arrangements: Introduction]]
+
:62 [[Life Policies and Contracts]]
  
:64 [[DTA Anti-abuse Rules]]
+
:63 [[Offshore Funds: Definitions]]
  
:65 [[Foreign Tax Credit Relief]]
+
:64 [[Offshore Income Gains]]
  
:66 [[EU Law and UK Taxation]]
+
:65 [[Income from Offshore Funds]]
  
:67 [[Excluded Property: Definition]]
+
:66 [[Unit Trusts]]
  
:68 [[Excluded Property Exemptions]]
+
:67 [[Intermediated Securities]]
  
:69 [[Wills and IOVs]]
+
:68 [[Investment Manager Exemptions]]
  
:70 [[Reservation of Benefit]]
+
:69 [[Investment Management Fees & Carried Interest]]
  
:71  [[IHT Consequences of Transfers Between Trusts]]
+
''Inheritance Tax''
  
:72 [[IHT Deduction for Debts]]
+
:70 [[IHT Terms and Concepts]]
  
:73 [[Double Inheritance Taxation: Introduction]]
+
:71 [[Excluded Property: Definition]]
  
:74 [[IHT DTTs: India, Pakistan, Italy, France]]
+
:72 [[Excluded Property Exemptions]]
  
:75 [[IHT DTT: USA]]
+
:73 [[Wills and IOVs]]
  
:76 [[IHT DTT: Switzerland]]
+
:74 [[Reservation of Benefit]]
  
:77 [[Foreign IHT Credit Relief]]
+
:75 [[Inter-Trust Transfers: IHT]]
  
:78 [[Marriage with Non-dom or Non-resident]]
+
:76 [[IHT Deduction for Debts]]
  
:79 [[Private Residence Relief]]
+
:77 [[IHT Close-Company Code]]
  
:80 [[Residential Property of Non-Residents: NRCGT]]
+
:78 [[IHT Residential Property Code]]
  
:81 [[Family Home and Chattels: Benefit in Kind Charges]]
+
:79 [[Family Home and Chattels: Benefit in Kind Charges]]
  
:82 [[Corporate Residential Property]]
+
:80 [[Pre-Owned Assets]]
  
:83 [[Pre-Owned Assets]]
+
:81 [[Loans from Non-Resident Companies]]
  
:84  [[Joint Accounts]]
+
''Entities''
  
:85 [[Estates of Deceased Persons: CGT]]
+
:82 [[Partnerships]]
  
:86 [[Estates of Deceased Persons: Income Tax]]
+
:83 [[Partnership Income: Attribution]]
  
:87 [[Who is the Settlor?]]
+
:84 [[Estates of Deceased Persons: CGT]]
  
:88 [[Trusts with Two or More Settlors]]
+
:85 [[Estates of Deceased Persons: Income Tax]]
  
:89  [[Situs of Assets for IHT]]
+
:85A [[Settlement, Bare Trust, and Associated Terminology]]
  
:90 [[Situs of Assets for CGT]]
+
:86 [[Foreign Entities]]
  
:91 [[Foreign Entities]]
+
:87 [[Hybrid Entities]]
  
:92  [[Hybrid Entities]]
+
''Concepts & topics affecting more than one tax''
  
:93 [[Control Connected Close and Related Expressions]]
+
:88 [[Protected Trusts]]
  
:94 [[Permanent Establishment and Branch/Agency]]
+
:89 [[Non-Dom/Non-Resident Spouse]]
  
:95 [[Disclosure and Compliance]]
+
:90 [[Joint Accounts]]
  
:96 [[Disclosure and Compliance: IHT]]
+
:91 [[Foreign Currency Issues]]
  
:97 [[Swiss Tax Agreement]]
+
:92 [[Unremittable Assets]]
  
:98 [[Criminal Law and Professional Conduct]]
+
:93 [[ATED and SDLT]]
  
:99 [[Client Notification Regulations]]
+
:94 [[Who is the Settlor?]]
  
 +
:95  [[Multiple Settlors]]
  
:[[Appendix 1: Common Expressions]]
+
:96  [[Statutory Tax Indemnities]]
  
:[[Appendix 2: Construction of Deeming Provisions]]
+
:97  [[Situs of Assets for IHT]]
  
:[[Appendix 3: What Do We Mean by "Real"?]]
+
:98  [[Situs of Assets for CGT]]
  
:[[Appendix 4: Parliamentarians]]
+
:99  [[Control Connected Close and Related Expressions]]
  
:[[Appendix 5: Visiting Forces]]
+
:100 [[Participation and % interest tests]]
  
:[[Appendix 6: How to Improve Residence and Domicile Taxation]]
+
:101 [[Permanent Establishment and Branch/Agency]]
  
:[[Appendix 7: Reform of Offshore Anti-avoidance Rules]]
+
:102  [[Post-Brexit EU Law]]
  
:[[Appendix 8: UK Arrival or Departure: Tax Checklist]]
+
:103  [[Double Taxation Arrangements: Introduction]]
  
:[[Appendix 9: Welsh Devolution]]
+
:104  [[DTA Anti-abuse Rules]]
 +
 
 +
:105  [[Limitation on Benefits]]
 +
 
 +
:106  [[Credit for Foreign Tax]]
 +
 
 +
:107  [[Non-discrimination]]
 +
 
 +
''Double Taxation Agreements: IHT
 +
 
 +
:108  [[IHT Double Taxation Treaties: Introduction]]
 +
 
 +
:109  [[IHT DTAs: India, Pakistan, Italy, France]]
 +
 
 +
:110  [[IHT DTA: Netherlands]]
 +
 
 +
:111 [[IHT DTA: South Africa]]
 +
 
 +
:112 [[IHT DTA: Switzerland]]
 +
 
 +
:113  [[IHT DTA: USA]]
 +
 
 +
:114  [[Credit for Foreign IHT]]
 +
 
 +
''Administration''
 +
 
 +
:115 [[Reporting and Compliance]]
 +
 
 +
:116 [[Tax Return Filing Position]]
 +
 
 +
:117 [[Claims]]
 +
 
 +
:118 [[Collection of Tax from UK Representatives]]
 +
 
 +
:119 [[Reporting and Compliance: IHT]]
 +
 
 +
:120 [[Penalties]]
 +
 
 +
:120A [[Failure to Prevent Tax Evasion]]
 +
 
 +
:121 [[Common Reporting Standard]]
 +
 
 +
:122 [[Trust Registration]]
 +
 
 +
:123 [[Reporting Offshore Trusts]]
 +
 
 +
:124 [[International Movement of Capital: Reports]]
 +
 
 +
:125 [[Money Laundering]]
 +
 
 +
 
 +
''Appendices'':
 +
 
 +
''Words & Concepts''
 +
 
 +
:[[Appendix 1 Words of Dispute]]
 +
 
 +
:[[Appendix 2 Common Legal Expressions]]
 +
 
 +
:[[Appendix 3 Family Terminology]]
 +
 
 +
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 +
 
 +
:[[Appendix 5 Commercial/View to Profit]]
 +
 
 +
:[[Appendix 6 What Do We Mean by "Real"]]
 +
 
 +
:[[Appendix 7 Deeming Provisions]]
 +
 
 +
''Special taxpayers''
 +
 
 +
:[[Appendix 8 Parliamentarians]]
 +
 
 +
:[[Appendix 9 Visiting Forces]]
 +
 
 +
:[[Appendix 10 Students and Teachers]]
 +
 
 +
''Tax reform''
 +
 
 +
:[[Appendix 11 How to Improve Residence and Domicile Taxation]]
 +
 
 +
:[[Appendix 12 Reform of Offshore Anti-avoidance Law]]
 +
 
 +
:[[Appendix 13 The Wisdom of Parliament]]
 +
 
 +
:[[Appendix 14 Purpose in Tax Statutes]]
  
  
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<big>'''How to login'''</big>
+
<big>'''2021/22 edition'''</big>
  
You need to register with the password for the current edition. Registration for an earlier edition is not valid.
+
This site contains the text of the 2021/22 edition of ''Taxation of Non-Residents and Foreign Domiciliaries''. A paper version of the 2021/22 edition is also now available.
  
Most of this website requires you [[Special:Userlogin|to login]].  To obtain a login licence:
+
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:aw.[email protected]?Subject=TFD%20online [email protected]]  
  
- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)
+
Licences for the 2020/21 edition are no longer valid.
  
- You may purchase a single or multiple user licence:  To obtain these, go to the publishers online ordering [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (book)] and [http://www.khpplc.co.uk/products/82/Taxation-of-Non-Residents-and-Foreign-Domiciliaries-15th-Online-Edition here (licence)]
+
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]
For multiple user licence [mailto:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
+
  
Without logging in, you can access chapters 1 [[Foreign Domicile: Tax Policy and Reforms]]; 2 [[Wake Up and Smell the Coffee: Public Debate on Tax Avoidance]]; 11A [[Temporary Non-residence: Pre-2013 Departures]]; 99 [[Client Notification Regulations]].
+
<big>'''How to login'''</big>
  
You may 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.
+
Most of this site requires you [[Special:Userlogin|to login]]. To obtain a login licence:
  
<big>'''How to comment'''</big>
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Every copy of the printed book has a 3 week trial licence (see inside front 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].
  
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].
+
You may purchase a single or multiple user licence: To obtain these [mailto:mv.khpplc@khpplc.co.uk?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
  
<big>'''If you want further advice'''</big>
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Without logging in, you can access:
  
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]].
+
Chapter 1 [[Foreign Domicile: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]].
  
 +
You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
  
<big>'''TFD archive editions'''</big>
+
You need to register for the current edition. Registration for an earlier edition is no longer valid.
  
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>'''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 or other members of his chambers 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 274: Line 381:
 
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]
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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 the text.
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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>
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</big>

Revision as of 10:40, 22 July 2021

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

Non-dom policy & avoidance

1 Foreign Domicile: Tax Policy
2 Tax Avoidance

Domicile & residence

3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Residence of Companies
8 Treaty-Residence
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 Exit Taxes
12 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & remittance basis

13 Income Categorisation
14 Income Recognition: Receive/Entitled/Arise/Paid
15 Source/RFI/Territorial Principles
16 The Remittance Basis
17 The Meaning of Remittance
18 Remittance Reliefs
19 Mixed Funds

Income by category

20 Trading Income
21 Trading in Land
22 Performers
23 Property Income
24 Deduction of interest from Property Income
25 Interest Income
26 Exempt Interest of Non-Residents
27 Accrued Income Profits
28 Deeply Discounted Securities
29 Dividend Income
30 Annual Payments
31 Intellectual Property Income
32 Misc Sweep-Up Income
33 Employment Income
34 Travel Expenses: Employment Income
35 PAYE
36 Employment Income: DT Relief
37 Pension and Annuity Income

IT: General

38 Discretionary Trusts: Income Tax
39 IIP Trusts: Income Tax
40 Rates of Income Tax/CGT
41 Personal Allowances
42 Non-Residents Income Tax Relief
43 National Insurance Contributions

IT avoidance codes

44 Settlor-interested Trust Code
45 Transfer of Assets Abroad: Introduction
46 Transfer of Assets Abroad: Transferors
47 Transfer of Assets Abroad: Benefits
48 Transfer of Assets Abroad: Relief from Overlapping Charges
49 Transfer of Assets Abroad: Motive Defence
50 Profit Fragmentation
51 Transfer of Income Streams
52 Transactions in Securities

Capital Gains Tax

53 Chargeable Gains
54 UK Property Held by Non-Residents
55 Residential Property: CGT
56 Gains of Non-Resident Settlor-Interested Trusts: s.86
57 Capital Payments from Non-Resident Trusts: s.87
58 Borrowing by Non-Resident Trust: Sch 4B
59 Sub-Funds
60 Gains of Non-Resident Companies
61 Capital Losses

Funds

62 Life Policies and Contracts
63 Offshore Funds: Definitions
64 Offshore Income Gains
65 Income from Offshore Funds
66 Unit Trusts
67 Intermediated Securities
68 Investment Manager Exemptions
69 Investment Management Fees & Carried Interest

Inheritance Tax

70 IHT Terms and Concepts
71 Excluded Property: Definition
72 Excluded Property Exemptions
73 Wills and IOVs
74 Reservation of Benefit
75 Inter-Trust Transfers: IHT
76 IHT Deduction for Debts
77 IHT Close-Company Code
78 IHT Residential Property Code
79 Family Home and Chattels: Benefit in Kind Charges
80 Pre-Owned Assets
81 Loans from Non-Resident Companies

Entities

82 Partnerships
83 Partnership Income: Attribution
84 Estates of Deceased Persons: CGT
85 Estates of Deceased Persons: Income Tax
85A Settlement, Bare Trust, and Associated Terminology
86 Foreign Entities
87 Hybrid Entities

Concepts & topics affecting more than one tax

88 Protected Trusts
89 Non-Dom/Non-Resident Spouse
90 Joint Accounts
91 Foreign Currency Issues
92 Unremittable Assets
93 ATED and SDLT
94 Who is the Settlor?
95 Multiple Settlors
96 Statutory Tax Indemnities
97 Situs of Assets for IHT
98 Situs of Assets for CGT
99 Control Connected Close and Related Expressions
100 Participation and % interest tests
101 Permanent Establishment and Branch/Agency
102 Post-Brexit EU Law
103 Double Taxation Arrangements: Introduction
104 DTA Anti-abuse Rules
105 Limitation on Benefits
106 Credit for Foreign Tax
107 Non-discrimination

Double Taxation Agreements: IHT

108 IHT Double Taxation Treaties: Introduction
109 IHT DTAs: India, Pakistan, Italy, France
110 IHT DTA: Netherlands
111 IHT DTA: South Africa
112 IHT DTA: Switzerland
113 IHT DTA: USA
114 Credit for Foreign IHT

Administration

115 Reporting and Compliance
116 Tax Return Filing Position
117 Claims
118 Collection of Tax from UK Representatives
119 Reporting and Compliance: IHT
120 Penalties
120A Failure to Prevent Tax Evasion
121 Common Reporting Standard
122 Trust Registration
123 Reporting Offshore Trusts
124 International Movement of Capital: Reports
125 Money Laundering


Appendices:

Words & Concepts

Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5 Commercial/View to Profit
Appendix 6 What Do We Mean by "Real"
Appendix 7 Deeming Provisions

Special taxpayers

Appendix 8 Parliamentarians
Appendix 9 Visiting Forces
Appendix 10 Students and Teachers

Tax reform

Appendix 11 How to Improve Residence and Domicile Taxation
Appendix 12 Reform of Offshore Anti-avoidance Law
Appendix 13 The Wisdom of Parliament
Appendix 14 Purpose in Tax Statutes



2021/22 edition

This site contains the text of the 2021/22 edition of Taxation of Non-Residents and Foreign Domiciliaries. A paper version of the 2021/22 edition is also now available.

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

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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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Technical notes

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