International Personal Tax Fundamentals - Residence

Significant changes affecting the taxation of internationally mobile individuals have been made in recent years.  In particular, the introduction of the Statutory Residence Test from April 2013 brought a significant change to the approach for determining residence which impacts on incoming and outgoing clients.  

More recently there has been reform on a range of aspects affecting non-UK domiciles primarily in Finance Act 2017 (2) and effective from 6 April 2017. This is considered in a separate session on Domicile.

This session focuses on ‘residence’ and will examine the detailed workings of the Statutory Residence Test as well as the significance of residence for tax. In addition, recent CGT developments for non-UK residents will be included.

Content will include:

The Statutory Residence Test

  • Detailed review of the three tests
  • Dealing with the split year rules
  • The anti-avoidance rules

The impact of residence and non-UK residence

  • Income Tax
  • Capital Gains Tax
  • IHT
CPD Course
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