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# Other topics arising in this context, including tax avoidance, and disclosure and compliance
 
# Other topics arising in this context, including tax avoidance, and disclosure and compliance
  
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It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler QC].   
+
It is the online version of [https://www.kessler.co.uk/taxation-of-foreign-domiciliaries/ ''Taxation of Non-Residents and Foreign Domiciliaries''] by [https://www.kessler.co.uk James Kessler KC].   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
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[[Update]]
 
[[Update]]
  
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[[Introduction]]
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:[[Introduction]]
 +
 
 +
:[[Dedication]]
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 +
:A1  [[FIG Relief/Abolition of Domicile]]
  
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:   ''Non-dom policy & avoidance'''
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:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
  
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:1  [[Foreign Domicile: Tax Policy]]
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:1  [[Mobile Individuals: Tax Policy]]
  
 
:2  [[Tax Avoidance]]
 
:2  [[Tax Avoidance]]
  
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:  ''Domicile & residence''
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:3   [[Targeted Anti-Avoidance Rules (TAARs)]]
  
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:3  [[Domicile]]
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:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
  
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:4  [[Deemed Domicile]]
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:4  [[Domicile]]  
  
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:5  [[Residence of Individuals]]
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:5  [[Deemed Domicile]]
  
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:6  [[Residence of Trustees]]
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:6  [[Residence of Individuals]]
  
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:7  [[Residence of Companies]]
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:7  [[Residence of Trustees]]
  
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:8  [[Treaty-Residence]]
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:8  [[Residence of Companies]]
  
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:9  [[Split Years: Arrival and Departure]]
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:9  [[Treaty-Residence]]
  
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:10 [[Temporary Non-residence]]
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:10   [[Split Years]]
  
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:11  [[Exit Taxes]]
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:11  [[Temporary Non-residence]]
  
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:12  [[Appendix 14 UK Arrival or Departure: Tax Checklist]]
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:12  [[Exit Taxes]]
  
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xx
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:13  [[UK Arrival or Departure: Tax Checklist]]
  
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:11 A [[Income Categorisation]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
  
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:11 B [[Source/RFI/Territorial Principles]]  
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:14  [[Income and its Categorisation]]  
  
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:12 [[The Remittance Basis]]
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:15 [[Income Recognition: Receive/Entitled/Arise/Paid]]
  
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:13 [[The Meaning of Remittance]]
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:16 [[Source/RFI/Territorial Principles]]  
  
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:14 [[Remittance Reliefs]]
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:17 [[The Remittance Basis]]
  
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:15 [[Mixed Funds]]
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:18 [[The Meaning of Remittance]]
  
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:16 [[Trading Income]]
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:19 [[Remittance Reliefs]]
  
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:17 [[Trading in Land]]
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:20 [[Mixed Funds]]
  
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:18  [[Performers]]
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:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
  
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:19 [[Property Income]]
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:21 [[Trading Income]]
  
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:20 [[Deduction of interest from Property Income]]
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:22 [[Trading in Land]]
  
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:21 [[Interest Income]]
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:23 [[Performers]]
  
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:22 [[Exempt Interest of Non-Residents]]
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:24 [[Property Income]]
  
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:23 [[Dividend Income]]
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:25 [[Deduction of interest from Property Income]]
  
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:24 A [[Annual Payments]]
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:26 [[Interest Income]]
  
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:24 B [[Intellectual Property Income]]
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:27  [[Exempt Interest of Non-Residents]]
  
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:25 [[Misc Sweep-Up Income]]
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:28 [[Accrued Income Profits]]
  
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:26 [[Employment Income]]
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:29 [[Deeply Discounted Securities]]
  
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:27 [[Travel Expenses: Employment Income]]
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:30 [[Dividend Income]]
  
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:28 [[PAYE]]
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:31 [[Annual Payments]]
  
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:29 [[Employment Income: DT Relief]]
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:32 [[Intellectual Property Income]]
  
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:30 [[Pension and Annuity Income]]
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:33 [[Misc Sweep-Up Income]]
  
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:31 [[Discretionary Trusts: Income Tax]]
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:34 [[Employment Income]]
  
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:32 [[IIP Trusts: Income Tax]]
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:35 [[Travel Expenses: Employment Income]]
  
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:33 [[Settlor-interested Trust Code]]
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:36 [[PAYE]]
  
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:34 [[Transfer of Assets Abroad: Introduction]]
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:37 [[Employment Income: DT Relief]]
  
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:35 [[Transfer of Assets Abroad: Transferors]]
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:38 [[Pension and Annuity Income]]
  
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:36 [[Transfer of Assets Abroad: Benefits]]
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:39 [[Benefit in Kind: Family Home and Chattels]]
  
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:37 [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
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:40 [[Benefit in Kind: Loans from Non-Resident Companies]]
  
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:38  [[Transfer of Assets Abroad: Motive Defence]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT: General</span></span>'''''
  
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:39 [[Profit Fragmentation]]
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:41 [[Discretionary Trusts: Income Tax]]
  
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:40 [[Transfer of Income Streams]]
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:42 [[IIP Trusts: Income Tax]]
  
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:41 [[Life Policies and Contracts]]
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:43 [[Rates of Income Tax/CGT]]
  
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:42 [[Offshore Funds: Definitions]]
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:44 [[Personal Allowances]]
  
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:43 [[Offshore Income Gains]]
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:45 [[Non-Residents Income Tax Relief]]
  
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:44 [[Income from Offshore Funds]]
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:46 [[National Insurance Contributions]]
  
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:45  [[Accrued Income Profits]]
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:'''''<span style="font-size:106%"><span style="color:navy">IT Avoidance Codes</span></span>'''''
  
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:46 [[Deeply Discounted Securities]]
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:47 [[Settlor-interested Trust Code]]
  
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:47 [[Unit Trusts]]
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:48 [[Transfer of Assets Abroad: Introduction]]
  
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:48 [[Intermediated Securities]]
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:49 [[Transfer of Assets Abroad: Transferors]]
  
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:49 A [[Partnerships]]
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:50  [[Transfer of Assets Abroad: Benefits]]
  
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:49 B [[Partnership Income: Attribution]]
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:51  [[Transfer of Assets Abroad: Relief from Overlapping Charges]]
  
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:50 [[Non-Resident Income Tax Relief]]
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:52 [[Transfer of Assets Abroad: Motive Defence]]
  
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:51 [[Collection of Tax from UK Representatives]]
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:53 [[Profit Fragmentation]]
  
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:52 [[Investment Manager Exemptions]]
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:54 [[Transfer of Income Streams]]
  
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:53 [[Investment Management Fees & Carried Interest]]
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:55 [[Transactions in Securities]]
  
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:54  [[Loans from Non-Resident Companies]]
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:'''''<span style="font-size:106%"><span style="color:navy">Capital Gains Tax</span></span>'''''
  
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:55 [[Transactions in Securities]]
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:56  [[Chargeable Gains]]
  
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:56 [[Rates of Income Tax/CGT]]
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:57 [[UK Property Held by Non-Residents]]
  
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:57  [[Personal Allowances]]
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:58 [[Reorganisations]]
  
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:58 [[National Insurance Contributions]]
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:59 [[Residential Property: CGT]]
  
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:59 [[Chargeable Gains]]
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:60 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
  
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:60 [[UK Property Held by Non-Residents]]
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:61 [[Capital Payments from Non-Resident Trusts: s.87 Code]]
  
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:61 [[Residential Property: CGT]]
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:62 [[Borrowing by Non-Resident Trust: Sch 4B]]
  
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:62 [[Gains of Non-Resident Settlor-Interested Trusts: s.86]]
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:63 [[Sub-Funds]]
  
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:63 [[Capital Payments from Non-Resident Trusts: s.87]]
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:64 [[Gains of Non-Resident Companies]]
  
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:64 [[Borrowing by Non-Resident Trust: Sch 4B]]
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:65 [[Capital Losses]]
  
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:65  [[Protected Trusts]]
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:'''''<span style="font-size:106%"><span style="color:navy">Funds</span></span>'''''
  
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:66  [[Sub-Funds]]
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:66  [[Funds: Terms & Concepts]]
  
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:67  [[Gains of Non-Resident Companies]]
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:67  [[Offshore Income Gains]]
  
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:68  [[Capital Losses]]
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:68  [[Income from Offshore Funds]]
  
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:69  [[Foreign Currency Issues]]
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:69  [[Unit Trusts]]
  
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:70  [[Unremittable Assets]]
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:70  [[Life Policies and Contracts]]
  
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:71  [[Double Taxation Arrangements: Introduction]]
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:71  [[Intermediated Securities]]
  
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:72  [[DTA Anti-abuse Rules]]
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:72  [[Investment Manager Exemptions]]
  
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:73 [[Limitation on Benefits]]
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:73 [[Investment Management Fees & Carried Interest]]
  
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:74  [[Credit for Foreign Tax]]
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:'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
  
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:New [[Non-discrimination]]
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:74  [[IHT Terms and Concepts]]
  
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:75  [[Post-Brexit EU Law]]
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:75  [[Excluded Property: Definition]]
  
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:76  [[Excluded Property: Definition]]
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:76  [[Excluded Property Exemptions]]
  
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:77  [[Excluded Property Exemptions]]
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:77  [[Wills and IOVs]]
  
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:78  [[Wills and IOVs]]
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:78  [[Reservation of Benefit]]
  
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:79  [[Reservation of Benefit]]
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:79  [[Inter-Trust Transfers: IHT]]
  
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:80  [[Inter-Trust Transfers: IHT]]
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:80  [[IHT Deduction for Debts]]
  
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:81  [[IHT Deduction for Debts]]
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:81  [[IHT Close-Company Code]]
  
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:82  [[IHT Close-Company Code]]
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:82  [[IHT Residential Property Code]]
  
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:83  [[IHT Double Taxation Treaties: Introduction]]
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:83  [[Pre-Owned Assets]]
  
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:84  [[IHT DTAs: India, Pakistan, Italy, France]]
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:84  [[Pension Schemes and IHT]]
  
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:85  [[IHT DTA: Netherlands]]
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:'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
  
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:86 [[IHT DTA: South Africa]]
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:85  [[Partnerships]]
  
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:87 [[IHT DTA: Switzerland]]
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:86  [[Partnership Income: Attribution]]
  
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:88 [[IHT DTA: USA]]
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:87 [[Settlement, Bare Trust, and Associated Terminology]]
  
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:89 [[Credit for Foreign IHT]]
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:88 [[Estates of Deceased Persons: CGT]]
  
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:90 [[IHT Residential Property Code]]
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:89 [[Estates of Deceased Persons: Income Tax]]
  
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:91 [[Family Home and Chattels: Benefit in Kind Charges]]
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:90 [[Foreign Entities]]
  
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:92 [[Pre-Owned Assets]]
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:91 [[Hybrid Entities]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
 +
 
 +
:92  [[Protected Trusts]]
  
 
:93  [[Non-Dom/Non-Resident Spouse]]
 
:93  [[Non-Dom/Non-Resident Spouse]]
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:94  [[Joint Accounts]]
 
:94  [[Joint Accounts]]
  
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:95  [[ATED Taxes]]
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:95  [[Foreign Currency Issues]]
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+
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:96  [[Estates of Deceased Persons: CGT]]
+
  
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:97  [[Estates of Deceased Persons: Income Tax]]
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:96 [[Cryptoassets]]
  
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:98 [[Who is the Settlor?]]
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:97 [[Unremittable Assets]]
  
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:99 [[Multiple Settlors]]
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:98 [[ATED and SDLT]]
  
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:99B [[Statutory Tax Indemnities]]
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:99 [[Who is the Settlor?]]
  
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:100 [[Situs of Assets for IHT]]
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:100 [[Multiple Settlors]]
  
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:101 [[Situs of Assets for CGT]]
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:101 [[Statutory Tax Indemnities]]
  
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:102 [[Foreign Entities]]
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:102 [[Situs of Assets for IHT]]
  
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:103 [[Hybrid Entities]]
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:103 [[Situs of Assets for CGT]]
  
 
:104 [[Control Connected Close and Related Expressions]]
 
:104 [[Control Connected Close and Related Expressions]]
  
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:105 [[Permanent Establishment and Branch/Agency]]
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:105 [[Participation & % Investment Tests]]
  
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:106 A [[Reporting and Compliance]]
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:106 [[Permanent Establishment and Branch/Agency]]
  
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:106 B [[Tax Return Filing Position]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
  
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:107 [[Claims]]
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:107 [[Double Taxation Arrangements: Introduction]]
  
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:108 [[Reporting and compliance: IHT]]
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:108 [[DTA Anti-abuse Rules]]
  
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:109A [[Common Reporting Standard]]
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:109 [[Third Party Relief/Savings Clause]]
  
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:109B [[Trust Registration]]
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:110 [[Limitation on Benefits]]
  
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:110 [[Reporting Offshore Trusts]]  
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:111 [[Credit for Foreign Tax]]
  
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:110B [[International Movement of Capital: Reports]]
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:112 [[Non-discrimination]]
  
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:111 [[Penalties]]
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:113 [[Mutual Agreement Procedure]]  
  
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:112 [[Money Laundering]]
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:'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
  
 +
:114 [[IHT Double Taxation Treaties: Introduction]]
  
 +
:115 [[IHT DTAs: India, Pakistan, Italy, France]]
  
−
<big>'''Appendices'''</big>
+
:116 [[IHT DTA: Netherlands]]
 +
 
 +
:117 [[IHT DTA: South Africa]]
 +
 
 +
:118 [[IHT DTA: Switzerland]]
 +
 
 +
:119 [[IHT DTA: USA]]
 +
 
 +
:120 [[Credit for Foreign IHT]]
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
 +
 
 +
:121 [[Reporting and Compliance]]
 +
 
 +
:122 [[Tax Return Filing Position]]
 +
 
 +
:123 [[Claims]]
 +
 
 +
:124 [[Collection of IT/CGT from UK Representatives]]
 +
 
 +
:125 [[Reporting and Compliance: IHT]]
 +
 
 +
:126 [[Penalties]]
 +
 
 +
:127 [[Failure to Prevent Tax Evasion]]
 +
 
 +
:128 [[Common Reporting Standard]]
 +
 
 +
:129 [[Trust Registration (TRS)]]
 +
 
 +
:130 [[Customer Due Diligence]]
 +
 
 +
:131 [[Reporting Offshore Trusts]]
 +
 
 +
:132 [[International Movement of Capital: Reports]]
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 +
:133 [[Money Laundering: POCA]]
 +
 
 +
 
 +
:'''<big>Appendices</big>'''
 +
 
 +
:'''''<span style="font-size:106%"><span style="color:navy">Words & Concepts</span></span>'''''
  
 
:[[Appendix 1 Words of Dispute]]
 
:[[Appendix 1 Words of Dispute]]
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:[[Appendix 4 Consideration/Arm's Length/Full Value]]
 
:[[Appendix 4 Consideration/Arm's Length/Full Value]]
  
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:[[Appendix 5A  Commercial/View to Profit]]
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:[[Appendix 5 Commercial/View to Profit]]
  
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:[[Appendix 5B Income Recognition: Receive/Entitled/Arise/Paid]]
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:[[Appendix 6 Beneficial Ownership/Entitlement]]
  
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:[[Appendix 6 Associated Operations: IHT]]
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:[[Appendix 7 What Do We Mean by "Real"]]
  
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:[[Appendix 7 Deeming Provisions]]
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:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
  
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:[[Appendix 8 The Territorial Principle]]
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:[[Appendix 8 Deeming Provisions]]
  
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:[[Appendix 9 What Do We Mean by "Real"]]
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:[[Appendix 9 Purpose of Statute]]
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 +
:'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
  
 
:[[Appendix 10 Parliamentarians]]
 
:[[Appendix 10 Parliamentarians]]
  
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:[[Appendix 11A Visiting Forces]]
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:[[Appendix 11 Visiting Forces]]
  
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:[[Appendix 11B Students and Teachers]]
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:[[Appendix 12 Students and Teachers]]
  
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:[[Appendix 12 How to Improve Residence and Domicile Taxation]]
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:'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
  
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:[[Appendix 13 Reform of Offshore Anti-avoidance Rules]]
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:[[Appendix 13 How to Improve Residence and Domicile Taxation]]
  
 +
:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
  
 +
:[[Appendix 15 Citizenship-based Taxation]]
  
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:[[Appendix 15 The Wisdom of Parliament]]
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:[[Appendix 16 The Wisdom of Parliament]]
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:[[Appendix 16 Participation Test]]
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<big>'''2021/22 edition'''</big>
+
<big>'''2024/25 edition'''</big>
  
−
This site is in the process of being updated with 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.
+
The 2024/25 edition of ''Taxation of Non-Residents and Foreign Domiciliaries'' is available online.  The paper form will follow in June.
  
 
To access TFD online, you will need an online licence. To obtain this, go to  
 
To access TFD online, you will need an online licence. To obtain this, go to  
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]]
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[https://www.khpplc.co.uk/ the publishers website] or email [mailto:[email protected]?Subject=TFD%20online [email protected]] Licences for previous editions are not valid for the current edition.
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Licences for the 2020/21 edition will cease to be valid on 6th April.
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If you are an academic or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
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If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:[email protected]?Subject=TFD%20online contact James Kessler]
  
 
<big>'''How to login'''</big>
 
<big>'''How to login'''</big>
  
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Most of this site requires you [[Special:Userlogin|to login]].  To obtain a login licence:
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Most of this site requires you [[Special:Userlogin|to login]].  You may purchase a single or multiple user licence: To obtain these [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
  
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*** Without logging in, you can access:
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Chapter A1 [[FIG Relief/Abolition of Domicile]]<br/>Chapter 1 [[Mobile Individuals: Tax Policy]]<br/>Chapter 2 [[Tax Avoidance]]
−
:Chapter 1 [[Foreign Domicile: Tax Policy]]  
+
−
:Chapter 2 [[Tax Avoidance]].
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You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
 
You enter this site once you have registered and [[Special:Userlogin| logged in]] by clicking on the index on the left, or you can search the text.
  
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You need to register for the current edition. Registration for an earlier edition will cease to be valid from 6th April.
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You need to register for the current edition. Registration for an earlier edition is no longer valid.
  
 
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<big>'''Comments please'''</big>
  
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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 [https://www.taxchambers.com/team/ross-birkbeck/ Ross Birkbeck].   
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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 [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].   
  
 
<big>'''If you want further advice'''</big>
 
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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]].
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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 KC or other members of his chambers to advise.  See [[How to instruct James Kessler KC]].
  
 
<big>'''Archive editions'''</big>
 
<big>'''Archive editions'''</big>
  
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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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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.  
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
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If you have technical problems, or problems logging in, [mailto:[email protected]?Subject=TFD%20Technical%20query click here]
 
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To contact James Kessler KC [mailto:[email protected]?Subject=TFD%20online click here]
  
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To contact Ross Birkbeck, who reviews online contributions, [mailto:rossbirkbeck@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
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To contact Rebecca Sheldon, who reviews online contributions, [mailto:RebeccaSheldon@15oldsquare.co.uk?Subject=TFD%20contact%20moderator%20request click here]
  
 
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For multiple user licences, or to install on a firm's intranet, [mailto:[email protected]?Subject=TFD%20contact%20publisher%20request%20multiple%20user%20licences contact the publishers].
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TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
 
TFD online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
  
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</big>
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<big>'''TFD Resource Archive'''</big>  
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To access the TFD reference material, click here: [[TFD Resource Archive]]

Revision as of 08:21, 9 April 2024

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 KC.


Contents

Update

Introduction
Dedication
A1 FIG Relief/Abolition of Domicile
Non-dom Policy & Avoidance
1 Mobile Individuals: 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
11 Temporary Non-residence
12 Exit Taxes
13 UK Arrival or Departure: Tax Checklist
Income Tax: Principles & Remittance Basis
14 Income and its 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
36 PAYE
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 Reorganisations
59 Residential Property: CGT
60 Gains of Non-Resident Settlor-Interested Trusts: s.86
61 Capital Payments from Non-Resident Trusts: s.87 Code
62 Borrowing by Non-Resident Trust: Sch 4B
63 Sub-Funds
64 Gains of Non-Resident Companies
65 Capital Losses
Funds
66 Funds: Terms & Concepts
67 Offshore Income Gains
68 Income from Offshore Funds
69 Unit Trusts
70 Life Policies and Contracts
71 Intermediated Securities
72 Investment Manager Exemptions
73 Investment Management Fees & Carried Interest
Inheritance Tax
74 IHT Terms and Concepts
75 Excluded Property: Definition
76 Excluded Property Exemptions
77 Wills and IOVs
78 Reservation of Benefit
79 Inter-Trust Transfers: IHT
80 IHT Deduction for Debts
81 IHT Close-Company Code
82 IHT Residential Property Code
83 Pre-Owned Assets
84 Pension Schemes and IHT
Entities
85 Partnerships
86 Partnership Income: Attribution
87 Settlement, Bare Trust, and Associated Terminology
88 Estates of Deceased Persons: CGT
89 Estates of Deceased Persons: Income Tax
90 Foreign Entities
91 Hybrid Entities
Topics Affecting More Than One Tax
92 Protected Trusts
93 Non-Dom/Non-Resident Spouse
94 Joint Accounts
95 Foreign Currency Issues
96 Cryptoassets
97 Unremittable Assets
98 ATED and SDLT
99 Who is the Settlor?
100 Multiple Settlors
101 Statutory Tax Indemnities
102 Situs of Assets for IHT
103 Situs of Assets for CGT
104 Control Connected Close and Related Expressions
105 Participation & % Investment Tests
106 Permanent Establishment and Branch/Agency
Double Taxation Agreements IT/CGT
107 Double Taxation Arrangements: Introduction
108 DTA Anti-abuse Rules
109 Third Party Relief/Savings Clause
110 Limitation on Benefits
111 Credit for Foreign Tax
112 Non-discrimination
113 Mutual Agreement Procedure
Double Taxation Agreements: IHT
114 IHT Double Taxation Treaties: Introduction
115 IHT DTAs: India, Pakistan, Italy, France
116 IHT DTA: Netherlands
117 IHT DTA: South Africa
118 IHT DTA: Switzerland
119 IHT DTA: USA
120 Credit for Foreign IHT
Administration
121 Reporting and Compliance
122 Tax Return Filing Position
123 Claims
124 Collection of IT/CGT from UK Representatives
125 Reporting and Compliance: IHT
126 Penalties
127 Failure to Prevent Tax Evasion
128 Common Reporting Standard
129 Trust Registration (TRS)
130 Customer Due Diligence
131 Reporting Offshore Trusts
132 International Movement of Capital: Reports
133 Money Laundering: POCA


Appendices
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 What Do We Mean by "Real"
Construction of Statutes
Appendix 8 Deeming Provisions
Appendix 9 Purpose of Statute
Special Taxpayers
Appendix 10 Parliamentarians
Appendix 11 Visiting Forces
Appendix 12 Students and Teachers
Tax Reform
Appendix 13 How to Improve Residence and Domicile Taxation
Appendix 14 Reform of Offshore Anti-avoidance Law
Appendix 15 Citizenship-based Taxation
Appendix 16 The Wisdom of Parliament



2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online. The paper form will follow 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 previous editions are not valid for the current edition.

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Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: Tax Policy
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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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TFD Resource Archive

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