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Contents

Official guidance
International Manual

INTM603180 · Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017 to 5 April 2025

  • INTM603200 · Background and introduction
  • INTM603220 · When an individual becomes deemed domiciled
  • INTM603240 · Changes to ITA07/S720 income charge
  • INTM603260 · Definition of PFSI for purposes of ITA07/S720
  • INTM603280 · Impact of pre-6 April 2017 remittance basis rules on ITA07/S720 charge
  • INTM603300 · Changes to ITA07/S727 income charge
  • INTM603320 · Definition of PFSI for purposes of ITA07/S727
  • INTM603340 · Impact of pre-6 April 2017 remittance basis rules on ITA07/S727 charge
  • INTM603360 · How a protected settlement can be tainted
  • INTM603380 · Transactions ignored for tainting purposes
  • INTM603400 · Exceptions to transactions ignored for tainting purposes
  • INTM603420 · Benefits charge on non-domiciled or deemed domiciled settlors of non-resident trusts
  • INTM603440 · Changes to calculation of benefits charge
  • INTM603480 · Benefits charge arising on other individuals
  • INTM603500 · Benefits charge in respect of close family members
  • INTM603520 · Benefits charge on onward gift recipients - basic conditions
  • INTM603540 · Benefits charge where income treated as arising to onward gift recipient
  • INTM603560 · Benefits charge where deemed income attributed to onward gift recipient
  • INTM603580 · Benefits charge where settlor liable following onward gift
  • INTM603620 · Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - introduction
  • INTM603640 · Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - payment by way of loan
  • INTM603660 · Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - making movable property available without transfer of ownership
  • INTM603680 · Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - making land available without transfer of ownership
  1. Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017 to 5 April 2025: contents
  2. Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - payment by way of loan

INTM603640 | Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6 April 2017: Valuation of benefits - payment by way of loan

From HM Revenue & Customs · International Manual

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