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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /Income from FOTRA securities / E1.539 Securities free of tax to residents abroad (FOTRA)

E1.539 Securities free of tax to residents abroad (FOTRA)

Personal and employment tax

E1.539 Securities free of tax to residents abroad (FOTRA)

FOTRA securities are securities 'free of tax to residents abroad'. These are United Kingdom government securities that are beneficially owned by persons who are not resident in the UK¹.

The exemption extends to beneficiaries of trusts, where all the beneficiaries are non-resident, or for securities acquired before 6 April 2013, beneficially

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B6.749 ATED—property developers

D1.8101 Groups of companies

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

A1.543 Welsh GAAR

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C1.511 Use of Mansworth v Jelley losses

E6.324H Nominated income and gains and the ordering rules

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest

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