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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
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: Arrival and Departure
11 Temporary Non-residence
12 Exit Taxes
13 UK Arrival or Departure: Tax Checklist

Income Tax: Principles & Remittance Basis:

14 Income 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
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 Residential Property: CGT
59 Gains of Non-Resident Settlor-Interested Trusts: s.86
60 Capital Payments from Non-Resident Trusts: s.87
61 Borrowing by Non-Resident Trust: Sch 4B
62 Sub-Funds
63 Gains of Non-Resident Companies
64 Capital Losses


65 Life Policies and Contracts
66 Offshore Income Gains
67 Income from Offshore Funds
68 Unit Trusts
69 Intermediated Securities
70 Investment Manager Exemptions
71 Investment Management Fees & Carried Interest

Inheritance Tax:

72 IHT Terms and Concepts
73 Excluded Property: Definition
74 Excluded Property Exemptions
75 Wills and IOVs
76 Reservation of Benefit
77 Inter-Trust Transfers: IHT
78 IHT Deduction for Debts
79 IHT Close-Company Code
80 IHT Residential Property Code
81 Pre-Owned Assets
82 Pension Schemes and IHT


83 Partnerships
84 Partnership Income: Attribution
85 Settlement, Bare Trust, and Associated Terminology
86 Estates of Deceased Persons: CGT
87 Estates of Deceased Persons: Income Tax
88 Foreign Entities
89 Hybrid Entities

Topics Affecting More Than One Tax:

90 Protected Trusts
91 Non-Dom/Non-Resident Spouse
92 Joint Accounts
93 Foreign Currency Issues
93A Cryptoassets
94 Unremittable Assets
95 ATED and SDLT
96 Who is the Settlor?
97 Multiple Settlors
98 Statutory Tax Indemnities
99 Situs of Assets for IHT
100 Situs of Assets for CGT
101 Control Connected Close and Related Expressions
102 Participation & % Investment Tests
103 Permanent Establishment and Branch/Agency
104 Post-Brexit EU Law

Double Taxation Agreements IT/CGT:

105 Double Taxation Arrangements: Introduction
106 DTA Anti-abuse Rules
107 Limitation on Benefits
108 Credit for Foreign Tax
109 Non-discrimination

Double Taxation Agreements: IHT:

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


117 Reporting and Compliance
118 Tax Return Filing Position
119 Claims
120 Collection of Tax from UK Representatives
121 Reporting and Compliance: IHT
122 Penalties
123 Failure to Prevent Tax Evasion
124 Common Reporting Standard
125 Trust Registration
126 Reporting Offshore Trusts
127 International Movement of Capital: Reports
128 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 Beneficial Ownership/Entitlement
Appendix 7 Offshore Fund/CIS/OEIC
Appendix 8 What Do We Mean by "Real"

Construction of Statutes:

Appendix 9 Deeming Provisions
Appendix 10 Purpose of Statute

Special Taxpayers:

Appendix 11 Parliamentarians
Appendix 12 Visiting Forces
Appendix 13 Students and Teachers

Tax Reform:

Appendix 14 How to Improve Residence and Domicile Taxation
Appendix 15 Reform of Offshore Anti-avoidance Law
Appendix 16 The Wisdom of Parliament

New 2022/23 edition

The new 2022/23 edition of Taxation of Non-Residents and Foreign Domiciliaries is now available online and and available in paper form.

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 2021/22 edition will no longer be valid from 6 April 2022.

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 may purchase a single or multiple user licence: To obtain these contact the publishers.

Every copy of the printed book has a 3 week trial licence (see inside front cover of volume 1). To order copies of the book email the publishers or go to the publishers' website.

Without logging in, you can access:

Chapter 1 Foreign Domicile: Tax Policy
Chapter 2 Tax Avoidance.

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 is no longer valid.

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 Rebecca Sheldon.

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.

Note: You may need to input your current log-in name and password to access the archive editions, even if you are already logged in to the site for the current online edition.


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

To contact James Kessler QC click here

To contact Rebecca Sheldon, 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.

TFD Resource Archive

To access the TFD reference material, click here TFD Resource Archive