This site provides comprehensive information about:
- Taxation of foreign domiciliaries
- Taxation of non-residents on UK income and assets
- Taxation of UK residents on foreign income and assets
It is the online version of Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
- 3 Domicile
- 11 Source/Relevant Foreign Income [tba]
- 15 Mixed Funds
- 18 Performers
- 28 PAYE
- 46 Unit Trusts
- 48 Partnerships
- 55 Rates of Tax
- 65 Sub-Funds
- 84 IHT DTA: USA
- 91 ATED Taxes
- 103 Claims
- 106 Disclosure of Offshore Trusts Reporting Offshore Trusts
New 2019/20 edition now out
The new 2019/20 edition of Taxation of Non-residents and Foreign Domiciliaries is now out.
The online edition will be published on Monday 1 April.
To maintain unbroken access to TFD online you will need to order an online licence. To obtain this, go to the publishers website
Licences for the current edition will not be valid from 1 April 2019.
How to login
Most of this site requires you to login. To obtain a login licence:
You may purchase a single or multiple user licence: To obtain these contact the publishers.
You enter this site once you have registered and logged in by clicking on the index on the left, or you can search the text.
You need to register with the password for the current edition. Registration for an earlier edition is not valid.
Users can also contribute to the text and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of the book will be given to the user who makes the most edits. User contributions are reviewed by Ross Birkbeck.
If you want further advice
If you do not find the answer to your question here, or if you want advice on which you can legally rely, you may instruct James Kessler QC to advise. See How to instruct James Kessler QC.
There are archive editions for years since 2003/04. 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 Ross Birkbeck, who reviews online contributions, click here
For multiple user licences, or to install on a firm's intranet, contact the publishers.
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