IHTM27241 - Foreign property: specific British 바카라 사이트 Securities: introduction
바카라 사이트˜바카라 사이트 securities바카라 사이트™ is a term we use to describe securities issued by the Treasury. These are also known as 바카라 사이트˜²µ¾±±ô³Ù²õ바카라 사이트™. The Treasury can issue securities with the condition that they are exempt from UK taxation so long as they are in the beneficial ownership of persons who are not resident in the UK. Securities issued with this condition are known as FOTRA (free of tax to residents abroad) gilts.ÌýSome older securities had conditions relating to domicile and ordinary residence.ÌýÌý
You can find more guidance on FOTRA gilts at바카라 사이트¯IHTM04291Ìýonwards.Ìý