International Personal Tax Fundamentals - Residence

This course will cover the fundamentals of the new residence legislation:

  • Residence – old rules and occasions where they are still important
  • Residence – new rules and an explanation of the Statutory Residence Test (SRT)
  • Opportunities:
  • Maintaining non-residence under the day counting regime
  • Overseas work day relief
  • Remaining CGT exemptions for non-residents
  • Treaty residence – how it differs from domestic residence
  • Use of the personal allowance and lower rate tax bands
  • Years of arrival and departure
  • Dual residence 
  • Exemption with progression v tax credits
  • The earnings basis, receipts basis, bonuses and share options
  • Termination payments, the new rules and the end of foreign service relief
  • Recent case law
CPD Course
New credit option for 2019

Our training courses credits could provide a more flexible payment option. Call 0116 258 1200 to find out more or visit our credits page.


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