Difference between revisions of "Main Page"

Revision as of 03:23, 7 April 2025

This site 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
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

Mobile Individuals Policy & Avoidance

1 Mobile Individuals: Tax Policy

2 Tax Avoidance

3 Targeted Anti-Avoidance Rules (TAARs)

Residence

4 Residence of Individuals

5 Residence of Trustees

6 Residence of Companies

7 Treaty-Residence

8 Split Years

9 Temporary Non-residence

10 Exit Taxes

11 UK Arrival or Departure: Tax Checklist

Income Tax: Principles

12 Income and its Categorisation

13 Source/RFI/Territorial Principles

14 Income Recognition: Receive/Entitled/Arise/Paid

FIG Relief & Overseas Wokday Relief

15 FIG Relief & Overseas Workday Relief

16 Temporary Repatriation Facility

17 The Remittance Basis

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 Corporation Tax on Company Distributions

31 Annual Payments

32 Intellectual Property Income

33 Misc Sweep-Up Income

Employment Income

34 Employment Income

35 Travel Expenses: Employment Income

36 PAYE

37 Disguised Remuneration/Trading Income

38 Employment Income: DT Relief

39 Benefit in Kind: Family Home and Chattels

40 Loans from Companies

IT: General

41 Discretionary Trusts: Income Tax

42 IIP Trusts: Income Tax

43 Rates of Income Tax/CGT

44 Personal Allowances

45 Non-Resident 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

Investment Management

72 Investment Manager Exemptions

73 Investment Management Fees & Carried Interest

74 Carried Interest

75 Investment Management Fees

Inheritance Tax

76 IHT Terms and Concepts

77 Excluded Property: Definition

78 Excluded Property Exemptions

79 Wills and IOVs

80 Reservation of Benefit

81 Inter-Trust Transfers: IHT

82 IHT Deduction for Debts

83 IHT Close-Company Code

84 IHT Residential Property Code

85 Pre-Owned Assets

Partnerships

86 Partnerships

87 Partnership Income: Allocation

88 Salaried Members Code

89 Partnerships CGT

Entities

90 Settlement, Bare Trust, and Associated Terminology

91 Estates of Deceased Persons: CGT

92 Estates of Deceased Persons: Income Tax

93 Foreign Entities

94 Hybrid Entities

Pensions & Employment Benefit Trusts

95 Pension and Annuity Income

96 Employer-Financed Retirement Benefits Scheme

97 Pension IHT

Topics affecting more than one tax

98 Protected Trusts

99 Non-Dom/Non-Resident Spouse

100 Joint Accounts

101 Foreign Currency Issues

102 Cryptoassets

103 Unremittable Assets

104 ATED and SDLT

105 Who is the Settlor?

106 Multiple Settlors

107 Statutory Tax Indemnities

108 Situs of Assets for IHT

109 Situs of Assets for CGT

110 Control Connected Close and Related Expressions

111 Participation, % Investment & Material Interest Tests

112 Permanent Establishment and Branch/Agency

Double Taxation Agreements IT/CGT

113 Double Taxation Arrangements: Introduction

114 DTA Anti-abuse Rules

115 Third Party Relief/Savings Clause

116 Limitation on Benefits

117 Credit for Foreign Tax

118 Non-discrimination

119 Mutual Agreement Procedure

Double Taxation Agreements: IHT

120 IHT Double Taxation Treaties: Introduction

:121 IHT DTAs: India, Pakistan, Italy, France

122 IHT DTA: South Africa

123 IHT DTA: USA

124 IHT DTA: Netherlands

125 IHT DTA: Switzerland

126 Credit for Foreign IHT

Administration

127 Reporting and Compliance

128 Tax Return Filing Position

129 Claims

130 Collection of IT/CGT from UK Representatives

131 Reporting and Compliance: IHT

132 Penalties

133 Failure to Prevent Tax Evasion

134 Reporting Offshore Trusts

135 International Movement of Capital: Reports

CRS *& Money Laundering

136 Common Reporting Standard

137 Trust Registration (TRS)

138 Customer Due Diligence

139 Money Laundering: Criminal Property

Appendices

Words & Concepts

Appendix 1 Words of Dispute

Appendix 2 Common Legal Expressions

Appendix 3 Family Terminology

Appendix 4 Share/Security Terminology

Appendix 5 Consideration, Arm's Length, Full Value

Appendix 6 Commercial/View to Profit

Appendix 7 Beneficial Ownership/Entitlement

Appendix 8 Domicile

Statutory Construction

Appendix 9 Purpose in Tax Statutes

Appendix 10 Substance and Reality

Appendix 11 Deeming Provisions

Special Taxpayers

Appendix 12 Parliamentarians

Appendix 13 Visiting Forces

Appendix 14 Diplomats

Appendix 15 Sovereign Immunity

Appendix 16 Students and Teachers

Appendix 17 Continental Shelf

Tax Reform

Appendix 18 How to Improve Private Client Taxation

Appendix 19 Reform of Offshore Anti-Avoidance Law

Appendix 20 Citizenship-based Taxation

Appendix 21 The Wisdom of Parliament

2024/25 edition

The 2024/25 edition of Taxation of Non-Residents and Foreign Domiciliaries is available online and in paper form. The online form is the better choice as it is updated during the year.

To access TFD online, you will need an online licence. To obtain this, go to the publishers website or email aw.khpplc@khpplc.co.uk Licences for previous editions are not valid for the current edition.

If you are an academic, student 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. You may purchase a single or multiple user licence: To obtain these contact the publishers.

Without logging in, you can access:

Chapter A1 FIG Relief/Abolition of Domicile
Chapter 1 Mobile Individuals: 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 KC or other members of his chambers to advise. See How to instruct James Kessler KC.

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.

Contact

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

To contact James Kessler KC 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

Difference between revisions of "Main Page"

Revision as of 03:23, 7 April 2025

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@@ Line 18: / Line 18: @@
 :[[Dedication]]
-:A1  [[FIG Relief/Abolition of Domicile]]
+:'''''<span style="font-size:106%"><span style="color:navy"> Mobile Individuals Policy & Avoidance </span></span>'''''
-:'''''<span style="font-size:106%"><span style="color:navy">Non-dom Policy & Avoidance</span></span>'''''
 :1   [[Mobile Individuals: Tax Policy]]
@@ Line 28: / Line 26: @@
 :3   [[Targeted Anti-Avoidance Rules (TAARs)]]
-:'''''<span style="font-size:106%"><span style="color:navy">Domicile & Residence</span></span>'''''
+:'''''<span style="font-size:106%"><span style="color:navy">Residence</span></span>'''''
+:4   [[Residence of Individuals]]
-:4   [[Domicile]]
+:5   [[Residence of Trustees]]
-:5   [[Deemed Domicile]]
+:6   [[Residence of Companies]]
-:6   [[Residence of Individuals]]
+:7   [[Treaty-Residence]]
-:7   [[Residence of Trustees]]
+:8   [[Split Years]]
-:8   [[Residence of Companies]]
+:9   [[Temporary Non-residence]]
-:9   [[Treaty-Residence]]
+:10  [[Exit Taxes]]
-:10   [[Split Years]]
+:11  [[UK Arrival or Departure: Tax Checklist]]
-:11  [[Temporary Non-residence]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles </span></span>'''''
-:12  [[Exit Taxes]]
+:12  [[Income and its Categorisation]]
-:13  [[UK Arrival or Departure: Tax Checklist]]
+:13  [[Source/RFI/Territorial Principles]]
-:'''''<span style="font-size:106%"><span style="color:navy">Income Tax: Principles & Remittance Basis</span></span>'''''
+:14  [[Income Recognition: Receive/Entitled/Arise/Paid]]
-:14  [[Income and its Categorisation]]
+:'''''<span style="font-size:106%"><span style="color:navy">FIG Relief & Overseas Wokday Relief </span></span>'''''
-:15  [[Income Recognition: Receive/Entitled/Arise/Paid]]
+:15  [[FIG Relief & Overseas Workday Relief]]
-:16  [[Source/RFI/Territorial Principles]]
+:16  [[Temporary Repatriation Facility]]
 :17  [[The Remittance Basis]]
-:18  [[The Meaning of Remittance]]
+:18  [[Remittance Reliefs]]
-:19  [[Remittance Reliefs]]
+:19  [[Mixed Funds]]
-:20  [[Mixed Funds]]
+:'''''<span style="font-size:106%"><span style="color:navy">Income by Category </span></span>'''''
+:20  [[Trading Income]]
-:'''''<span style="font-size:106%"><span style="color:navy">Income by Category</span></span>'''''
+:21  [[Trading in Land]]
-:21  [[Trading Income]]
+:22  [[Performers]]
-:22  [[Trading in Land]]
+:23  [[Property Income]]
-:23  [[Performers]]
+:24  [[Deduction of interest from Property Income]]
-:24  [[Property Income]]
+:25  [[Interest Income]]
-:25  [[Deduction of interest from Property Income]]
+:26  [[Exempt Interest of Non-Residents]]
-:26  [[Interest Income]]
+:27  [[Accrued Income Profits]]
-:27  [[Exempt Interest of Non-Residents]]
+:28  [[Deeply Discounted Securities]]
-:28  [[Accrued Income Profits]]
+:29  [[Dividend Income]]
-:29  [[Deeply Discounted Securities]]
+:30  [[Corporation Tax on Company Distributions]]
-:30  [[Dividend Income]]
 :31  [[Annual Payments]]
@@ Line 93: / Line 92: @@
 :33  [[Misc Sweep-Up Income]]
+:'''''<span style="font-size:106%"><span style="color:navy">Employment Income </span></span>'''''
 :34  [[Employment Income]]
@@ Line 100: / Line 101: @@
 :36  [[PAYE]]
-:36A [[Disguised Remuneration/Trading Income]]
+:37  [[Disguised Remuneration/Trading Income]]
-:36B [[Employer-Financed Retirement Benefits Scheme]]
-:37  [[Employment Income: DT Relief]]
-:38  [[Pension and Annuity Income]]
+:38  [[Employment Income: DT Relief]]
 :39  [[Benefit in Kind: Family Home and Chattels]]
@@ Line 139: / Line 136: @@
 :52  [[Transfer of Assets Abroad: Motive Defence]]
 :53  [[Profit Fragmentation]]
@@ Line 152: / Line 148: @@
 :57  [[UK Property Held by Non-Residents]]
-:58 [[Reorganisations]]
+:58  [[Reorganisations]]
 :59  [[Residential Property: CGT]]
@@ Line 181: / Line 177: @@
 :71  [[Intermediated Securities]]
+:'''''<span style="font-size:106%"><span style="color:navy">Investment Management</span></span>'''''
 :72  [[Investment Manager Exemptions]]
 :73  [[Investment Management Fees & Carried Interest]]
+:74  [[Carried Interest]]
+:75  [[Investment Management Fees]]
 :'''''<span style="font-size:106%"><span style="color:navy">Inheritance Tax</span></span>'''''
-:74  [[IHT Terms and Concepts]]
+:76  [[IHT Terms and Concepts]]
+:77  [[Excluded Property: Definition]]
+:78  [[Excluded Property Exemptions]]
+:79  [[Wills and IOVs]]
+:80  [[Reservation of Benefit]]
-:75  [[Excluded Property: Definition]]
+:81  [[Inter-Trust Transfers: IHT]]
-:76  [[Excluded Property Exemptions]]
+:82  [[IHT Deduction for Debts]]
-:77  [[Wills and IOVs]]
+:83  [[IHT Close-Company Code]]
-:78  [[Reservation of Benefit]]
+:84  [[IHT Residential Property Code]]
-:79  [[Inter-Trust Transfers: IHT]]
+:85  [[Pre-Owned Assets]]
-:80  [[IHT Deduction for Debts]]
+:'''''<span style="font-size:106%"><span style="color:navy">Partnerships</span></span>'''''
-:81  [[IHT Close-Company Code]]
+:86  [[Partnerships]]
-:82  [[IHT Residential Property Code]]
+:87  [[Partnership Income: Allocation]]
-:83  [[Pre-Owned Assets]]
+:88  [[Salaried Members Code]]
-:84  [[Pension IHT]]
+:89  [[Partnerships CGT]]
 :'''''<span style="font-size:106%"><span style="color:navy">Entities</span></span>'''''
-:85  [[Partnerships]]
+:90  [[Settlement, Bare Trust, and Associated Terminology]]
-:86  [[Partnership Income: Allocation]]
+:91  [[Estates of Deceased Persons: CGT]]
-:86A [[Salaried Members Code]]
+:92  [[Estates of Deceased Persons: Income Tax]]
-:86B [[Partnerships CGT]]
+:93  [[Foreign Entities]]
-:87  [[Settlement, Bare Trust, and Associated Terminology]]
+:94  [[Hybrid Entities]]
-:88  [[Estates of Deceased Persons: CGT]]
+:'''''<span style="font-size:106%"><span style="color:navy">Pensions & Employment Benefit Trusts </span></span>'''''
-:89  [[Estates of Deceased Persons: Income Tax]]
+:95  [[Pension and Annuity Income]]
-:90  [[Foreign Entities]]
+:96  [[Employer-Financed Retirement Benefits Scheme]]
-:91  [[Hybrid Entities]]
+:97  [[Pension IHT]]
-:'''''<span style="font-size:106%"><span style="color:navy">Topics Affecting More Than One Tax</span></span>'''''
+:'''''<span style="font-size:106%"><span style="color:navy">Topics affecting more than one tax </span></span>'''''
-:92  [[Protected Trusts]]
+:98  [[Protected Trusts]]
-:93  [[Non-Dom/Non-Resident Spouse]]
+:99  [[Non-Dom/Non-Resident Spouse]]
-:94  [[Joint Accounts]]
+:100 [[Joint Accounts]]
-:95  [[Foreign Currency Issues]]
+:101 [[Foreign Currency Issues]]
-:96 [[Cryptoassets]]
+:102 [[Cryptoassets]]
-:97  [[Unremittable Assets]]
+:103 [[Unremittable Assets]]
-:98  [[ATED and SDLT]]
+:104 [[ATED and SDLT]]
-:99  [[Who is the Settlor?]]
+:105 [[Who is the Settlor?]]
-:100  [[Multiple Settlors]]
+:106 [[Multiple Settlors]]
-:101  [[Statutory Tax Indemnities]]
+:107 [[Statutory Tax Indemnities]]
-:102  [[Situs of Assets for IHT]]
+:108 [[Situs of Assets for IHT]]
-:103 [[Situs of Assets for CGT]]
+:109 [[Situs of Assets for CGT]]
-:104 [[Control Connected Close and Related Expressions]]
+:110 [[Control Connected Close and Related Expressions]]
-:105 [[Participation, % Investment & Material Interest Tests]]
+:111 [[Participation, % Investment & Material Interest Tests]]
-:106 [[Permanent Establishment and Branch/Agency]]
+:112 [[Permanent Establishment and Branch/Agency]]
 :'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements IT/CGT</span></span>'''''
-:107 [[Double Taxation Arrangements: Introduction]]
+:113 [[Double Taxation Arrangements: Introduction]]
-:108 [[DTA Anti-abuse Rules]]
+:114 [[DTA Anti-abuse Rules]]
-:109 [[Third Party Relief/Savings Clause]]
+:115 [[Third Party Relief/Savings Clause]]
-:110 [[Limitation on Benefits]]
+:116 [[Limitation on Benefits]]
-:111 [[Credit for Foreign Tax]]
+:117 [[Credit for Foreign Tax]]
-:112 [[Non-discrimination]]
+:118 [[Non-discrimination]]
-:113 [[Mutual Agreement Procedure]]
+:119 [[Mutual Agreement Procedure]]
 :'''''<span style="font-size:106%"><span style="color:navy">Double Taxation Agreements: IHT</span></span>'''''
-:114 [[IHT Double Taxation Treaties: Introduction]]
+:120 [[IHT Double Taxation Treaties: Introduction]]
-:115 [[IHT DTAs: India, Pakistan, Italy, France]]
+ :121 [[IHT DTAs: India, Pakistan, Italy, France]]
-:116 [[IHT DTA: Netherlands]]
+:122 [[IHT DTA: South Africa]]
-:117 [[IHT DTA: South Africa]]
+:123 [[IHT DTA: USA]]
-:118 [[IHT DTA: Switzerland]]
+:124 [[IHT DTA: Netherlands]]
-:119 [[IHT DTA: USA]]
+:125 [[IHT DTA: Switzerland]]
-:120 [[Credit for Foreign IHT]]
+:126 [[Credit for Foreign IHT]]
 :'''''<span style="font-size:106%"><span style="color:navy">Administration</span></span>'''''
-:121 [[Reporting and Compliance]]
+:127 [[Reporting and Compliance]]
-:122 [[Tax Return Filing Position]]
+:128 [[Tax Return Filing Position]]
-:123 [[Claims]]
+:129 [[Claims]]
-:124 [[Collection of IT/CGT from UK Representatives]]
+:130 [[Collection of IT/CGT from UK Representatives]]
-:125 [[Reporting and Compliance: IHT]]
+:131 [[Reporting and Compliance: IHT]]
-:126 [[Penalties]]
+:132 [[Penalties]]
-:127 [[Failure to Prevent Tax Evasion]]
+:133 [[Failure to Prevent Tax Evasion]]
-:128 [[Reporting Offshore Trusts]]
+:134 [[Reporting Offshore Trusts]]
-:129 [[International Movement of Capital: Reports]]
+:135 [[International Movement of Capital: Reports]]
-:130 [[Common Reporting Standard]]
+:'''''<span style="font-size:106%"><span style="color:navy">CRS *& Money Laundering</span></span>'''''
-:131 [[Trust Registration (TRS)]]
+:136 [[Common Reporting Standard]]
-:132 [[Customer Due Diligence]]
+:137 [[Trust Registration (TRS)]]
+:138 [[Customer Due Diligence]]
+:139 [[Money Laundering: Criminal Property]]
-:133 [[Money Laundering: Criminal Property]]
@@ Line 333: / Line 346: @@
 :[[Appendix 3 Family Terminology]]
-:[[Appendix 3A Share/Security Terminology]]
+:[[Appendix 4 Share/Security Terminology]]
+:[[Appendix 5 Consideration, Arm's Length, Full Value]]
-:[[Appendix 4 Consideration/Arm's Length/Full Value]]
+:[[Appendix 6 Commercial/View to Profit]]
-:[[Appendix 5 Commercial/View to Profit]]
+:[[Appendix 7 Beneficial Ownership/Entitlement]]
-:[[Appendix 6 Beneficial Ownership/Entitlement]]
+: [[Appendix 8 Domicile]]
-:[[Appendix 7 Substance and Reality]]
+:'''''<span style="font-size:106%"><span style="color:navy">Statutory Construction</span></span>'''''
-:'''''<span style="font-size:106%"><span style="color:navy">Construction of Statutes</span></span>'''''
+:[[Appendix 9 Purpose in Tax Statutes]]
-:[[Appendix 8 Deeming Provisions]]
+:[[Appendix 10 Substance and Reality]]
-:[[Appendix 9 Purpose in Tax Statutes]]
+:[[Appendix 11 Deeming Provisions]]
 :'''''<span style="font-size:106%"><span style="color:navy">Special Taxpayers</span></span>'''''
-:[[Appendix 10 Parliamentarians]]
+:[[Appendix 12 Parliamentarians]]
-:[[Appendix 11 Visiting Forces]]
+:[[Appendix 13 Visiting Forces]]
-:[[Appendix 12 Students and Teachers]]
+:[[Appendix 14 Diplomats]]
-:[[Appendix 12A Continental Shelf]]
+:[[Appendix 15 Sovereign Immunity]]
+:[[Appendix 16 Students and Teachers]]
+:[[Appendix 17 Continental Shelf]]
 :'''''<span style="font-size:106%"><span style="color:navy">Tax Reform</span></span>'''''
-:[[Appendix 13 How to Improve Private Client Taxation]]
+:[[Appendix 18 How to Improve Private Client Taxation]]
+:[[Appendix 19 Reform of Offshore Anti-Avoidance Law]]
-:[[Appendix 14 Reform of Offshore Anti-avoidance Law]]
+:[[Appendix 20 Citizenship-based Taxation]]
-:[[Appendix 15 Citizenship-based Taxation]]
+:[[Appendix 21 The Wisdom of Parliament]]
-:[[Appendix 16 The Wisdom of Parliament]]