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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler QC].   
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It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
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:[[Dedication]]
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:A1  [[FIG Relief/Abolition of Domicile]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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:3  [[Domicile]]  
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:3  [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:4  [[Deemed Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:5   [[Residence of Individuals]]
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:4   [[Domicile]]  
  
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:6   [[Residence of Trustees]]
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:5   [[Deemed Domicile]]
  
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:6A  [[Corporate Residence]]
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:6  [[Residence of Individuals]]
  
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:7  [[Treaty-Residence]]
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:7  [[Residence of Trustees]]
  
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:8  [[Exit Taxes]]
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:8  [[Residence of Companies]]
  
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:9 [[Split Years: Arrival and Departure]]
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:9   [[Treaty-Residence]]
  
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:10 [[Temporary Non-residence]]
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:10   [[Split Years]]
  
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:11 A [[Income Categorisation]]  
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:11 [[Temporary Non-residence]]
  
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:11 B [[Source/Relevant Foreign Income]]  
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:12  [[Exit Taxes]]
  
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:12 [[The Remittance Basis]]
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:13 [[UK Arrival or Departure: Tax Checklist]]
  
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:13  [[The Meaning of Remittance]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:14  [[Remittance Reliefs]]
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:14  [[Income and its Categorisation]]  
  
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:15  [[Mixed Funds]]
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:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:16  [[Trading Income]]
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:16  [[Source/RFI/Territorial Principles]]  
  
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:17  [[Trading in Land]]
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:17  [[The Remittance Basis]]
  
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:18  [[Performers]]
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:18  [[The Meaning of Remittance]]
  
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:19  [[Property Income]]
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:19  [[Remittance Reliefs]]
  
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:20  [[Deduction of interest from Property Income]]
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:20  [[Mixed Funds]]
  
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:21  [[Interest Income]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:22 [[Exempt Interest of Non-Residents]]
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:21 [[Trading Income]]
  
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:23 [[Dividend Income]]
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:22 [[Trading in Land]]
  
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:24 A [[Annual Payments]]
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:23 [[Performers]]
  
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:24 B [[Intellectual Property Income]]
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:24 [[Property Income]]
  
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:25  [[Misc Sweep-Up Income]]
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:25  [[Deduction of interest from Property Income]]
  
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:26  [[Employment Income]]
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:26  [[Interest Income]]
  
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:27  [[Travel Expenses: Employment Income]]
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:27  [[Exempt Interest of Non-Residents]]
  
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:28  [[PAYE]]
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:28  [[Accrued Income Profits]]
  
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:29  [[Employment Income: DT Relief]]
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:29  [[Deeply Discounted Securities]]
  
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:30  [[Pension and Annuity Income]]
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:30  [[Dividend Income]]
  
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:31  [[Discretionary Trusts: Income Tax]]
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:31  [[Annual Payments]]
  
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:32  [[IIP Trusts: Income Tax]]
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:32  [[Intellectual Property Income]]
  
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:33  [[Settlor-interested Trust Code]]
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:33  [[Misc Sweep-Up Income]]
  
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:34  [[Transfer of Assets Abroad: Introduction]]
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:34  [[Employment Income]]
  
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:35  [[Transfer of Assets Abroad: Transferors]]
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:35  [[Travel Expenses: Employment Income]]
  
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:36  [[Transfer of Assets Abroad: Benefits]]
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:36  [[PAYE]]
  
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:37  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:37  [[Employment Income: DT Relief]]
  
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:38  [[Transfer of Assets Abroad: Motive Defence]]
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:38  [[Pension and Annuity Income]]
  
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:39  [[Profit Fragmentation]]
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:39  [[Benefit in Kind: Family Home and Chattels]]
  
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:40  [[Transfer of Income Streams]]
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:40  [[Benefit in Kind: Loans from Non-Resident Companies]]
  
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:41  [[Life Policies and Contracts]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:42 [[Offshore Funds: Definitions]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:43 [[Offshore Income Gains]]
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:42 [[IIP Trusts: Income Tax]]
  
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:44 [[Income from Offshore Funds]]
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:43 [[Rates of Income Tax/CGT]]
  
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:45 [[Accrued Income Profits]]
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:44 [[Personal Allowances]]
  
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:46 [[Deeply Discounted Securities]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:47 [[Unit Trusts]]
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:46 [[National Insurance Contributions]]
  
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:48  [[Intermediated Securities]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:49 A [[Partnerships]]
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:47  [[Settlor-interested Trust Code]]
  
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:49 B [[Partnership Income: Attribution]]
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:48  [[Transfer of Assets Abroad: Introduction]]
  
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:50 [[Non-Resident Income Tax Relief]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:51 [[Collection of Tax from UK Representatives]]
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:50 [[Transfer of Assets Abroad: Benefits]]
  
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:52 [[Investment Manager Exemptions]]
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:51 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:53 [[Investment Management Fees & Carried Interest]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:54 [[Loans from Non-Resident Companies]]
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:53 [[Profit Fragmentation]]
  
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:55 [[Transactions in Securities]]
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:54  [[Transfer of Income Streams]]
  
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:56 [[Rates of Income Tax/CGT]]
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:55 [[Transactions in Securities]]
  
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:57  [[Personal Allowances]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:58 [[National Insurance Contributions]]
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:56 [[Chargeable Gains]]
  
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:59 [[Chargeable Gains]]
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:57 [[UK Property Held by Non-Residents]]
  
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:60  [[UK Property Held by Non-Residents]]
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:58 [[Reorganisations]]
  
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:61 [[Residential Property: CGT]]
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:59 [[Residential Property: CGT]]
  
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:65 [[Protected Trusts]]
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:63 [[Sub-Funds]]
  
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:66 [[Sub-Funds]]
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:64 [[Gains of Non-Resident Companies]]
  
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:67 [[Gains of Non-Resident Companies]]
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:65 [[Capital Losses]]
  
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:68  [[Capital Losses]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:69 [[Foreign Currency Issues]]
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:66 [[Funds: Terms & Concepts]]
  
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:70 [[Unremittable Assets]]
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:67 [[Offshore Income Gains]]
  
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:71 [[Double Taxation Arrangements: Introduction]]
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:68 [[Income from Offshore Funds]]
  
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:72 [[DTA Anti-abuse Rules]]
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:69 [[Unit Trusts]]
  
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:73 [[Limitation on Benefits]]
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:70  [[Life Policies and Contracts]]
  
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:74 [[Credit for Foreign Tax]]
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:71 [[Intermediated Securities]]
  
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:New [[Non-discrimination]]
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:72  [[Investment Manager Exemptions]]
  
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:75 [[EU Law and UK Taxation]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:76  [[Excluded Property: Definition]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:77 [[Excluded Property Exemptions]]
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:74 [[IHT Terms and Concepts]]
  
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:78 [[Wills and IOVs]]
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:75 [[Excluded Property: Definition]]
  
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:79 [[Reservation of Benefit]]
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:76 [[Excluded Property Exemptions]]
  
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:80 [[Inter-Trust Transfers: IHT]]
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:77 [[Wills and IOVs]]
  
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:81 [[IHT Deduction for Debts]]
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:78 [[Reservation of Benefit]]
  
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:82 [[IHT Close-Company Code]]
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:79 [[Inter-Trust Transfers: IHT]]
  
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:83 [[IHT Double Taxation Treaties: Introduction]]
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:80 [[IHT Deduction for Debts]]
  
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:84 [[IHT DTAs: India, Pakistan, Italy, France]]
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:81 [[IHT Close-Company Code]]
  
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:85 [[IHT DTA: Netherlands]]
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:82 [[IHT Residential Property Code]]
  
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:86 [[IHT DTA: South Africa]]
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:83  [[Pre-Owned Assets]]
  
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:87 [[IHT DTA: Switzerland]]
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:84  [[Pension Schemes and IHT]]
  
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:88  [[IHT DTA: USA]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:89 [[Credit for Foreign IHT]]
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:85 [[Partnerships]]
  
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:90 [[IHT Residential Property Code]]
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:86 [[Partnership Income: Attribution]]
  
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:92 [[Pre-Owned Assets]]
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:88 [[Estates of Deceased Persons: CGT]]
 +
 
 +
:89  [[Estates of Deceased Persons: Income Tax]]
 +
 
 +
:90  [[Foreign Entities]]
 +
 
 +
:91  [[Hybrid Entities]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
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 +
:92  [[Protected Trusts]]
  
 
:93  [[Non-Dom/Non-Resident Spouse]]
 
:93  [[Non-Dom/Non-Resident Spouse]]
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:94  [[Joint Accounts]]
 
:94  [[Joint Accounts]]
  
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:95  [[ATED Taxes]]
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:95  [[Foreign Currency Issues]]
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+
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:96  [[Estates of Deceased Persons: CGT]]
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:97  [[Estates of Deceased Persons: Income Tax]]
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:96 [[Cryptoassets]]
  
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:98 [[Who is the Settlor?]]
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:97 [[Unremittable Assets]]
  
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:99 [[Multiple Settlors]]
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:98 [[ATED and SDLT]]
  
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:99B [[Statutory Tax Indemnities]]
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:99 [[Who is the Settlor?]]
  
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:100 [[Situs of Assets for IHT]]
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:100 [[Multiple Settlors]]
  
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:101 [[Situs of Assets for CGT]]
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:101 [[Statutory Tax Indemnities]]
  
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:102 [[Foreign Entities]]
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:102 [[Situs of Assets for IHT]]
  
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:103 [[Hybrid Entities]]
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:103 [[Situs of Assets for CGT]]
  
 
:104 [[Control Connected Close and Related Expressions]]
 
:104 [[Control Connected Close and Related Expressions]]
  
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:105 [[Permanent Establishment and Branch/Agency]]
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:105 [[Participation & % Investment Tests]]
  
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:106 A [[Reporting and Compliance]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:106 B [[Tax Return Filing Position]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:107 [[Claims]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:108 [[Reporting and compliance: IHT]]
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:108 [[DTA Anti-abuse Rules]]
  
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:109 [[Reporting Beneficial Owners]]
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:109 [[Third Party Relief/Savings Clause]]
  
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:110 [[Reporting Offshore Trusts]]  
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:110 [[Limitation on Benefits]]
  
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:110B [[International Movement of Capital: Reports]]
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:111 [[Credit for Foreign Tax]]
  
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:111 [[Requirement to Correct]]
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:112 [[Non-discrimination]]
  
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:112 [[Money Laundering]]
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:113 [[Mutual Agreement Procedure]]  
  
 +
:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
 +
:114 [[IHT Double Taxation Treaties: Introduction]]
  
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<big>'''Appendices'''</big>
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:115 [[IHT DTAs: India, Pakistan, Italy, France]]
 +
 
 +
:116 [[IHT DTA: Netherlands]]
 +
 
 +
:117 [[IHT DTA: South Africa]]
 +
 
 +
:118 [[IHT DTA: Switzerland]]
 +
 
 +
:119 [[IHT DTA: USA]]
 +
 
 +
:120 [[Credit for Foreign IHT]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
 +
 
 +
:121 [[Reporting and Compliance]]
 +
 
 +
:122 [[Tax Return Filing Position]]
 +
 
 +
:123 [[Claims]]
 +
 
 +
:124 [[Collection of IT/CGT from UK Representatives]]
 +
 
 +
:125 [[Reporting and Compliance: IHT]]
 +
 
 +
:126 [[Penalties]]
 +
 
 +
:127 [[Failure to Prevent Tax Evasion]]
 +
 
 +
:128 [[Common Reporting Standard]]
 +
 
 +
:129 [[Trust Registration (TRS)]]
 +
 
 +
:130 [[Customer Due Diligence]]
 +
 
 +
:131 [[Reporting Offshore Trusts]]
 +
 
 +
:132 [[International Movement of Capital: Reports]]
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 +
:133 [[Money Laundering: POCA]]
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 +
 
 +
:'''<big>Appendices</big>'''
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
  
 
:[[Appendix 1 Words of Dispute]]
 
:[[Appendix 1 Words of Dispute]]
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:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
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:[[Appendix 5A  Commercial/View to Profit]]
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:[[Appendix 5 Commercial/View to Profit]]
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 +
:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
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:[[Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid]]
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:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 6 Associated Operations: IHT]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 7 Deeming Provisions]]
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:[[Appendix 8 Deeming Provisions]]
  
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:[[Appendix 8 The Territorial Principle]]
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:[[Appendix 9 Purpose of Statute]]
  
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:[[Appendix 9 What Do We Mean by "Real"]]
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:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
 
:[[Appendix 10 Parliamentarians]]
 
:[[Appendix 10 Parliamentarians]]
  
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:[[Appendix 11A Visiting Forces]]
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:[[Appendix 11 Visiting Forces]]
  
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:[[Appendix 11B Students and Teachers]]
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
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:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
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:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
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:[[Appendix 14 UK Arrival or Departure: Tax Checklist]]
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:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
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:[[Appendix 15 The Wisdom of Parliament]]
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:[[Appendix 16 Participation Test]]
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 +
:[[Appendix 15 Citizenship-based Taxation]]
  
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:[[Appendix 16 The Wisdom of Parliament]]
  
  
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<big>'''2020/21 edition'''</big>
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<big>'''2024/25 edition'''</big>
  
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This site contains the text of the 2020/21 edition of ''Taxation of Non-residents and Foreign Domiciliaries'' with many post-publication [[Update | updates]].
+
The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online. The paper form will follow in June.
−
 
+
−
The paper version of the book is also now out.
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To access TFD online, you will need an online licence. To obtain this, go to  
 
To access TFD online, you will need an online licence. To obtain this, go to  
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]]
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Licences for the 2019/20 edition are no longer valid.
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If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
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If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
−
:Chapter 1 [[Foreign Domicile: Tax Policy]]  
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−
:Chapter 2 [[Tax Avoidance]].
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You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
 
You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
  
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<big>'''Comments please'''</big>
  
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Users can also [[contribute to the text]] and if you can add anything, or spot anything that needs to be corrected, please do!  A copy of the next edition of the book will be given to the user who makes the most edits.  User contributions are reviewed by [https://www.taxchambers.com/team/ross-birkbeck/ Ross Birkbeck].   
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Users can also [[contribute to the text]] and if you can add anything, or spot anything that needs to be corrected, please do!  A copy of the next edition of the book will be given to the user who makes the most edits.  User contributions are reviewed by [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].   
  
 
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If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise.  See [[How to instruct James Kessler QC]].
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<big>'''Archive editions'''</big>
 
<big>'''Archive editions'''</big>
  
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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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There are [[archive editions]] for years since 2003/04.  These will be useful to investigate the tax position in earlier years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.  
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
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If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
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Line 356: Line 408:
 
TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
 
TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
  
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Site hosting and management by [http://www.highwiredesign.com: Highwire] </big>
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<big>'''TFD Resource Archive'''</big>  
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To access the TFD reference material, click here: [[TFD Resource Archive]]

Latest revision as of 09:21, 9 April 2024

This site provides comprehensive information about:

  1. Taxation of foreign domiciliaries
  2. Taxation of non-residents on UK income and assets
  3. Taxation of UK residents on foreign income and assets
  4. Other topics arising in this context, including tax avoidance, and disclosure and compliance

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


Contents

Update

Introduction
Dedication
A1 FIG Relief/Abolition of Domicile
Non-dom Policy & Avoidance
1 Mobile Individuals: Tax Policy
2 Tax Avoidance
3 Targeted Anti-Avoidance Rules (TAARs)
Domicile & Residence
4 Domicile
5 Deemed Domicile
6 Residence of Individuals
7 Residence of Trustees
8 Residence of Companies
9 Treaty-Residence
10 Split Years
11 Temporary Non-residence
12 Exit Taxes
13 UK Arrival or Departure: Tax Checklist
Income Tax: Principles & Remittance Basis
14 Income and its Categorisation
15 Income Recognition: Receive/Entitled/Arise/Paid
16 Source/RFI/Territorial Principles
17 The Remittance Basis
18 The Meaning of Remittance
19 Remittance Reliefs
20 Mixed Funds
Income by Category
21 Trading Income
22 Trading in Land
23 Performers
24 Property Income
25 Deduction of interest from Property Income
26 Interest Income
27 Exempt Interest of Non-Residents
28 Accrued Income Profits
29 Deeply Discounted Securities
30 Dividend Income
31 Annual Payments
32 Intellectual Property Income
33 Misc Sweep-Up Income
34 Employment Income
35 Travel Expenses: Employment Income
36 PAYE
37 Employment Income: DT Relief
38 Pension and Annuity Income
39 Benefit in Kind: Family Home and Chattels
40 Benefit in Kind: Loans from Non-Resident Companies
IT: General
41 Discretionary Trusts: Income Tax
42 IIP Trusts: Income Tax
43 Rates of Income Tax/CGT
44 Personal Allowances
45 Non-Residents Income Tax Relief
46 National Insurance Contributions
IT Avoidance Codes
47 Settlor-interested Trust Code
48 Transfer of Assets Abroad: Introduction
49 Transfer of Assets Abroad: Transferors
50 Transfer of Assets Abroad: Benefits
51 Transfer of Assets Abroad: Relief from Overlapping Charges
52 Transfer of Assets Abroad: Motive Defence
53 Profit Fragmentation
54 Transfer of Income Streams
55 Transactions in Securities
Capital Gains Tax
56 Chargeable Gains
57 UK Property Held by Non-Residents
58 Reorganisations
59 Residential Property: CGT
60 Gains of Non-Resident Settlor-Interested Trusts: s.86
61 Capital Payments from Non-Resident Trusts: s.87 Code
62 Borrowing by Non-Resident Trust: Sch 4B
63 Sub-Funds
64 Gains of Non-Resident Companies
65 Capital Losses
Funds
66 Funds: Terms & Concepts
67 Offshore Income Gains
68 Income from Offshore Funds
69 Unit Trusts
70 Life Policies and Contracts
71 Intermediated Securities
72 Investment Manager Exemptions
73 Investment Management Fees & Carried Interest
Inheritance Tax
74 IHT Terms and Concepts
75 Excluded Property: Definition
76 Excluded Property Exemptions
77 Wills and IOVs
78 Reservation of Benefit
79 Inter-Trust Transfers: IHT
80 IHT Deduction for Debts
81 IHT Close-Company Code
82 IHT Residential Property Code
83 Pre-Owned Assets
84 Pension Schemes and IHT
Entities
85 Partnerships
86 Partnership Income: Attribution
87 Settlement, Bare Trust, and Associated Terminology
88 Estates of Deceased Persons: CGT
89 Estates of Deceased Persons: Income Tax
90 Foreign Entities
91 Hybrid Entities
Topics Affecting More Than One Tax
92 Protected Trusts
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 Foreign Currency Issues
96 Cryptoassets
97 Unremittable Assets
98 ATED and SDLT
99 Who is the Settlor?
100 Multiple Settlors
101 Statutory Tax Indemnities
102 Situs of Assets for IHT
103 Situs of Assets for CGT
104 Control Connected Close and Related Expressions
105 Participation & % Investment Tests
106 Permanent Establishment and Branch/Agency
Double Taxation Agreements IT/CGT
107 Double Taxation Arrangements: Introduction
108 DTA Anti-abuse Rules
109 Third Party Relief/Savings Clause
110 Limitation on Benefits
111 Credit for Foreign Tax
112 Non-discrimination
113 Mutual Agreement Procedure
Double Taxation Agreements: IHT
114 IHT Double Taxation Treaties: Introduction
115 IHT DTAs: India, Pakistan, Italy, France
116 IHT DTA: Netherlands
117 IHT DTA: South Africa
118 IHT DTA: Switzerland
119 IHT DTA: USA
120 Credit for Foreign IHT
Administration
121 Reporting and Compliance
122 Tax Return Filing Position
123 Claims
124 Collection of IT/CGT from UK Representatives
125 Reporting and Compliance: IHT
126 Penalties
127 Failure to Prevent Tax Evasion
128 Common Reporting Standard
129 Trust Registration (TRS)
130 Customer Due Diligence
131 Reporting Offshore Trusts
132 International Movement of Capital: Reports
133 Money Laundering: POCA


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 Beneficial Ownership/Entitlement
Appendix 7 What Do We Mean by "Real"
Construction of Statutes
Appendix 8 Deeming Provisions
Appendix 9 Purpose of Statute
Special Taxpayers
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 Students and Teachers
Tax Reform
Appendix 13 How to Improve Residence and Domicile Taxation
Appendix 14 Reform of Offshore Anti-avoidance Law
Appendix 15 Citizenship-based Taxation
Appendix 16 The Wisdom of Parliament



2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online. The paper form will follow in June.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email [email protected] Licences for previous editions are not valid for the current edition.

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

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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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TFD Resource Archive

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