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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Income that is exempted from corporation tax / D1.365 Securities free of tax to residents abroad (FOTRA)

D1.365 Securities free of tax to residents abroad (FOTRA)

Corporate tax

D1.365 Securities free of tax to residents abroad (FOTRA)

FOTRA securities are securities 'free of tax to residents abroad'. Broadly, these are United Kingdom government securities that are beneficially owned by persons who are not resident in the UK. There are three types of FOTRA security, each with an 'exemption

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

A1.810 Limitation

E4.622 Vans—main rules

B5.812A Particular charitable bodies

I4.562 Sales and mortgages of reversionary interests

E4.1318 Special mixed fund rules

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

B2.202 Capital receipts

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