This website 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
To enter this website you need to register (create an account). To register for the year you need a copy of the associated book Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC.
If you have not (yet) bought the book associated with this site, 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, the author invites you to make a donation to the charity Water Aid.
If you registered before the current edition was published in September 2014, you need to reregister with the password in the current edition. Registration for an earlier edition will not be valid.
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 Amanda Hardy QC. Users of TFD online will be delighted to congratulate Amanda on her appointment as Queens Counsel.
TFD 2015/16 edition out soon
The new 2015/16 edition of "Taxation of Non-residents and Foreign Domiciliaries" will be published on 1 September 2015. To maintain unbroken access to TFD online you will need a copy of the new edition and an online licence (which will no longer be available free with a copy of the book). To obtain the book, go to the publishers online ordering and search for Kessler; to order a licence click here
Online licences for the current edition will not be valid from 1 September 2015 when the new edition is published.
Contents of TFD online
The initial data was the current edition of Taxation of Non-residents and Foreign Domiciliaries published 1 September 2014. There has been a certain amount of updating. The discussion on remittances where debts are secured on foreign income/gains (as collateral), which is in the supplement to the printed book, is in chapter 11 of TFD online.
- 3 Domicile
- 13 Mixed Funds
- 23 PAYE
- 39 Unit Trusts
- 41 Partnerships
- 46 Rates of Tax
- 70 IHT DTT USA
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 TFD 2008/09, 2009/10, 2010/11, 2011/12, 2012/13, and 2013/14. These will occasionally be useful to investigate the tax position in those 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 Amanda Hardy QC, who reviews online contributions, click here
To contact the publishers of Taxation of Non-Residents and Foreign Domiciliaries click here
For multiple user licences, or to install on a firm's intranet, contact the publishers.
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