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This website provides comprehensive information about:

  1. Taxation of foreign domiciliaries
  2. Taxation of non-residents on UK income and assets
  3. Taxation of UK residents on foreign income and assets

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




1 Foreign Domicile: Tax Policy and Reforms
2 Wake Up and Smell the Coffee: Public Debate on Tax Avoidance
3 Domicile
3A Deemed Domicile from 2017
4 Residence of Individuals
5 Residence of Trustees
6 Treaty-Residence
7 Year of Arrival and Departure
8 Exit Taxes
9 Temporary Non-residence: Post-2013 Departures
9A Temporary Non-residence: Pre-2013 Departures
10 Remittance Basis
11 The Meaning of Remittance
12 Remittance Reliefs
13 Mixed Funds
14 Income Sources and Categories
15 Trading Income
16 Property Income
17 Deduction of interest in computing property income
18 Interest Income
19 Exempt Interest of Non-Residents
20 Dividend Income
21 Royalty Income
22 Employment Income
24 Employment Income: DT Relief
25 Pension and Annuity Income
26 Discretionary Trusts: Income Tax
27 IIP Trusts: Income Tax
28 Settlor-interested Trusts
29 Transfer of Assets Abroad: Introduction
30 Transfer of Assets Abroad: Transferors
31 Transfer of Assets Abroad: Non-transferors
32 Transfer of Assets Abroad: Relief from Overlapping Charges
33 Transfer of Assets Abroad: Motive Defence
34 Life Policies and Contracts
35 Offshore Funds - Definition
36 Offshore Income Gains
37 Income from Offshore Funds
38 Accrued Income Profits
39 Deeply Discounted Securities
40 Unit Trusts
41 Intermediated Securities
42 Partnerships
43 Non-Residents Income Tax Relief
44 Collection of Tax from UK Representatives
45 Investment Manager Exemptions
46 Loans from Non-Resident Companies
47 Rates of Tax
48 Personal Allowances and Annual Exemptions
49 National Insurance Contributions
50 Capital Gains of UK Residents
51 Gains of Non-Resident Settlor-Interested Trusts: s.86
52 Capital Payments from Non-Resident Trusts: s.87
53 Borrowing by Non-resident Trust: Sch 4B
54 Gains of Non-Resident Companies
55 Capital Losses
56 Foreign Currency Issues
57 Unremitted Income: Exchange Control
58 Double Taxation Agreements: Introduction
59 Foreign Tax Credit Relief
60 EU Law and UK Taxation
61 Deemed Domicile for IHT
62 Excluded Property for IHT
63 Reservation of Benefit
64 IHT Consequences of Transfers Between Trusts
65 IHT Deduction for Debts
66 IHT Planning Before and After a Change of Domicile
67 IHT on Death: Wills and IOVs
68 Double Inheritance Taxation: Introduction
69 IHT DTTs India, Pakistan, Italy, France
71 IHT DTT Switzerland
72 Foreign IHT Credit Relief
73 Marriage with Foreign Domiciliary or Non-Resident
74 Residential Property of Non-Residents: NRCGT
75 The Family Home and its Chattels: Benefit in Kind Charges
76 Corporate Residential Property
77 Pre-Owned Assets
78 Joint Accounts
79 Estates of Deceased Persons: CGT
80 Estates of Deceased Persons: Income Tax
81 Who is the Settlor?
82 Trusts with Two or More Settlors
83 Situs of Assets for IHT
84 Situs of Assets for CGT
85 Foreign Entities
86 Control Connected Close and Related Expressions
87 Permanent Establishment & Branch/Agency
88 Disclosure and Compliance
89 Swiss Tax Agreement Introduction
90 STA Clearance Facility
91 STA Withholding Tax
92 Disclosure of Information by Swiss Authorities
93 Criminal Law and Professional Conduct
Appendix 1: Terminology
Appendix 2: Construction of Deeming Provisions
Appendix 3: What Do We Mean by "Real"?
Appendix 4: Parliamentarians
Appendix 5: Visiting Forces
Appendix 6: Students
Appendix 7: Entertainers and Sportspeople
Appendix 8: How to Improve Residence and Domicile Taxation
Appendix 9: Reform of Non-Residence Anti- Avoidance Rules
Appendix 10: Issues to Consider Before UK Arrival or Departure: Checklist
Appendix 11: Travel Expenses: Employment Income Deduction

TFD 2016/17 edition out soon

The new 2016/17 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published online on 1 September 2016. The text will be based on the Finance Bill as it then stands. The printed edition of the book, based on the Finance Act in its final form, will be published in October and at that time the online edition will be updated.

To maintain unbroken access to TFD online you will need a copy of the new edition with an online licence. To obtain these, go to the publishers online ordering here (book) and here (licence)

Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.

About TFD Online

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

- Every copy of the printed book has a 3 week trial licence (see inside back cover of volume 1)

- You may purchase a single user online licence (£99 + VAT with a copy of the book) or a multiple user licence: To obtain the book and online licence, go to the publishers online ordering and search for Kessler. For multiple user licence contact the publishers.

3 chapters can be accessed without a login: chapters 1 and 2 (which concern policy issues of general interest) and 9A (on a transitional issue which is not set out in full in the printed book).

If you registered before the current edition was published in September 2015, you need to reregister with a password for the current edition. However, if you have not (yet) bought the book you may register for a free one day trial. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, you are invited to make a donation to the charity Water Aid.

You may enter this site once you have registered and logged in by clicking on the index below, or you can search the text.

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 Oliver Marre.

The initial data was the current edition of Taxation of Non-residents and Foreign Domiciliaries published 1 September 2015.

There have been significant updates since the book went to print. For the list see here.

If you want further advice

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.

TFD archive editions

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.


If you have technical problems, or problems logging in, click here

To contact James Kessler QC click here

To contact Oliver Marre, who reviews online contributions, click here

For multiple user licences, or to install on a firm's intranet, contact the publishers.

Technical notes

TFD online is in technical terms a Wiki on the lines of Wikipedia, but only registered users can edit this wiki.

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