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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.




1 Foreign Domicile: Tax Policy
2 Tax Avoidance
3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
6A Corporate Residence
7 Treaty-Residence
8 Exit Taxes
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 A Income Categorisation
11 B Source/Relevant Foreign Income
12 The Remittance Basis
13 The Meaning of Remittance
14 Remittance Reliefs
15 Mixed Funds
16 Trading Income
17 Trading in Land
18 Performers
19 Property Income
20 Deduction of interest from Property Income
21 Interest Income
22 Exempt Interest of Non-Residents
23 Dividend Income
24 A Annual Payments
24 B Intellectual Property Income
25 Misc Sweep-Up Income
26 Employment Income
27 Travel Expenses: Employment Income
29 Employment Income: DT Relief
30 Pension and Annuity Income
31 Discretionary Trusts: Income Tax
32 IIP Trusts: Income Tax
33 Settlor-interested Trust Code
34 Transfer of Assets Abroad: Introduction
35 Transfer of Assets Abroad: Transferors
36 Transfer of Assets Abroad: Benefits
37 Transfer of Assets Abroad: Relief from Overlapping Charges
38 Transfer of Assets Abroad: Motive Defence
39 Profit Fragmentation
40 Transfer of Income Streams
41 Life Policies and Contracts
42 Offshore Funds: Definitions
43 Offshore Income Gains
44 Income from Offshore Funds
45 Accrued Income Profits
46 Deeply Discounted Securities
47 Unit Trusts
48 Intermediated Securities
49 A Partnerships
49 B Partnership Income: Attribution
50 Non-Resident Income Tax Relief
51 Collection of Tax from UK Representatives
52 Investment Manager Exemptions
53 Investment Management Fees & Carried Interest
54 Loans from Non-Resident Companies
55 Transactions in Securities
56 Rates of Income Tax/CGT
57 Personal Allowances
58 National Insurance Contributions
59 Chargeable Gains
60 UK Property Held by Non-Residents
61 Residential Property: CGT
62 Gains of Non-Resident Settlor-Interested Trusts: s.86
63 Capital Payments from Non-Resident Trusts: s.87
64 Borrowing by Non-Resident Trust: Sch 4B
65 Protected Trusts
66 Sub-Funds
67 Gains of Non-Resident Companies
68 Capital Losses
69 Foreign Currency Issues
70 Unremittable Assets
71 Double Taxation Arrangements: Introduction
72 DTA Anti-abuse Rules
73 Limitation on Benefits
74 Credit for Foreign Tax
New Non-discrimination
75 EU Law and UK Taxation
76 Excluded Property: Definition
77 Excluded Property Exemptions
78 Wills and IOVs
79 Reservation of Benefit
80 Inter-Trust Transfers: IHT
81 IHT Deduction for Debts
82 IHT Close-Company Code
83 IHT Double Taxation Treaties: Introduction
84 IHT DTAs: India, Pakistan, Italy, France
85 IHT DTA: Netherlands
86 IHT DTA: South Africa
87 IHT DTA: Switzerland
89 Credit for Foreign IHT
90 IHT Residential Property Code
91 Family Home and Chattels: Benefit in Kind Charges
92 Pre-Owned Assets
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 ATED Taxes
96 Estates of Deceased Persons: CGT
97 Estates of Deceased Persons: Income Tax
98 Who is the Settlor?
99 Multiple Settlors
99B Statutory Tax Indemnities
100 Situs of Assets for IHT
101 Situs of Assets for CGT
102 Foreign Entities
103 Hybrid Entities
104 Control Connected Close and Related Expressions
105 Permanent Establishment and Branch/Agency
106 A Reporting and Compliance
106 B Tax Return Filing Position
107 Claims
108 Reporting and compliance: IHT
109 Reporting Beneficial Owners
110 Reporting Offshore Trusts
110B International Movement of Capital: Reports
111 Requirement to Correct
112 Money Laundering


Appendix 1 Words of Dispute
Appendix 2 Common Legal Expressions
Appendix 3 Family Terminology
Appendix 4 Consideration/Arm's Length/Full Value
Appendix 5A Commercial/View to Profit
Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid
Appendix 6 Associated Operations: IHT
Appendix 7 Deeming Provisions
Appendix 8 The Territorial Principle
Appendix 9 What Do We Mean by "Real"
Appendix 10 Parliamentarians
Appendix 11A Visiting Forces
Appendix 11B Students and Teachers
Appendix 12 How to Improve Residence and Domicile Taxation
Appendix 13 Reform of Offshore Anti-avoidance Rules
Appendix 14 UK Arrival or Departure: Tax Checklist
Appendix 15 The Wisdom of Parliament
Appendix 16 Participation Test

2020/21 edition

This site contains the text of the 2020/21 edition of Taxation of Non-residents and Foreign Domiciliaries with many post-publication updates.

The paper version of the book is also now out.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email

Licences for the 2019/20 edition are no longer valid.

If you are an academic or other non-tax practitioner who wants access for research purposes, contact James Kessler

How to login

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

      • Without logging in, you can access:
Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.

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Comments please

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.

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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