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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.




Non-dom policy & avoidance

1 Foreign Domicile: Tax Policy
2 Tax Avoidance

Domicile & residence

3 Domicile
4 Deemed Domicile
5 Residence of Individuals
6 Residence of Trustees
7 Residence of Companies
8 Treaty-Residence
9 Split Years: Arrival and Departure
10 Temporary Non-residence
11 Exit Taxes
12 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & remittance basis

13 Income Categorisation
14 Income Recognition: Receive/Entitled/Arise/Paid
15 Source/RFI/Territorial Principles
16 The Remittance Basis
17 The Meaning of Remittance
18 Remittance Reliefs
19 Mixed Funds

Income by category

20 Trading Income
21 Trading in Land
22 Performers
23 Property Income
24 Deduction of interest from Property Income
25 Interest Income
26 Exempt Interest of Non-Residents
27 Accrued Income Profits
28 Deeply Discounted Securities
29 Dividend Income
30 Annual Payments
31 Intellectual Property Income
32 Misc Sweep-Up Income
33 Employment Income
34 Travel Expenses: Employment Income
36 Employment Income: DT Relief
37 Pension and Annuity Income

IT: General

38 Discretionary Trusts: Income Tax
39 IIP Trusts: Income Tax
40 Rates of Income Tax/CGT
41 Personal Allowances
42 Non-Resident Income Tax Relief
43 National Insurance Contributions

IT avoidance codes

44 Settlor-interested Trust Code
45 Transfer of Assets Abroad: Introduction
46 Transfer of Assets Abroad: Transferors
47 Transfer of Assets Abroad: Benefits
48 Transfer of Assets Abroad: Relief from Overlapping Charges
49 Transfer of Assets Abroad: Motive Defence
50 Profit Fragmentation
51 Transfer of Income Streams
52 Transactions in Securities

Capital Gains Tax

53 Chargeable Gains
54 UK Property Held by Non-Residents
55 Residential Property: CGT
56 Gains of Non-Resident Settlor-Interested Trusts: s.86
57 Capital Payments from Non-Resident Trusts: s.87
58 Borrowing by Non-Resident Trust: Sch 4B
59 Sub-Funds
60 Gains of Non-Resident Companies
61 Capital Losses


62 Life Policies and Contracts
63 Offshore Funds: Definitions
64 Offshore Income Gains
65 Income from Offshore Funds
66 Unit Trusts
67 Intermediated Securities
68 Investment Manager Exemptions
69 Investment Management Fees & Carried Interest

Inheritance Tax

70 IHT Terms and Concepts
71 Excluded Property: Definition
72 Excluded Property Exemptions
73 Wills and IOVs
74 Reservation of Benefit
75 Inter-Trust Transfers: IHT
76 IHT Deduction for Debts
77 IHT Close-Company Code
78 IHT Residential Property Code
79 Family Home and Chattels: Benefit in Kind Charges
80 Pre-Owned Assets
81 Loans from Non-Resident Companies


82 Partnerships
83 Partnership Income: Attribution
84 Estates of Deceased Persons: CGT
85 Estates of Deceased Persons: Income Tax
86 Foreign Entities
87 Hybrid Entities

Concepts & topics affecting more than one tax

88 Protected Trusts
89 Non-Dom/Non-Resident Spouse
90 Joint Accounts
91 Foreign Currency Issues
92 Unremittable Assets
93 ATED and SDLT
94 Who is the Settlor?
95 Multiple Settlors
96 Statutory Tax Indemnities
97 Situs of Assets for IHT
98 Situs of Assets for CGT
99 Control Connected Close and Related Expressions
100 Participation and % interest tests
101 Permanent Establishment and Branch/Agency
102 Post-Brexit EU Law
103 Double Taxation Arrangements: Introduction
104 DTA Anti-abuse Rules
105 Limitation on Benefits
106 Credit for Foreign Tax
107 Non-discrimination

Double Taxation Agreements: IHT

108 IHT Double Taxation Treaties: Introduction
109 IHT DTAs: India, Pakistan, Italy, France
110 IHT DTA: Netherlands
111 IHT DTA: South Africa
112 IHT DTA: Switzerland
114 Credit for Foreign IHT


115 Reporting and Compliance
116 Tax Return Filing Position
117 Claims
118 Collection of Tax from UK Representatives
119 Reporting and Compliance: IHT
120 Penalties
121 Common Reporting Standard
122 Trust Registration
123 Reporting Offshore Trusts
124 International Movement of Capital: Reports
125 Money Laundering


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 What Do We Mean by "Real"
Appendix 7 Deeming Provisions

Special taxpayers

Appendix 8 Parliamentarians
Appendix 9 Visiting Forces
Appendix 10 Students and Teachers

Tax reform

Appendix 11 How to Improve Residence and Domicile Taxation
Appendix 12 Reform of Offshore Anti-avoidance Law
Appendix 13 The Wisdom of Parliament

2021/22 edition

This site contains 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.

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

Licences for the 2020/21 edition will cease to be valid on 6th April.

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:

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 for the current edition. Registration for an earlier edition will cease to be valid from 6th April.

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 or other members of his chambers 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.


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.

Technical notes

TFD online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.