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

Latest revision as of 09:21, 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
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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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