Expert-led content
Always up to date
Practical & ready to apply
CPD accredited
Learn your way
Trusted by UK firms
Course outline:
The separate concepts of domicile and residence whilst independently determined were inextricably linked to form the two sides of the coin critical in determining the UK tax status of individuals for many years. However, from 6 April 2025, ‘residence’ only is considered for UK tax purposes. This impacts income tax (IT), capital gains tax (CGT), and inheritance tax (IHT).
This course focuses on the new rules and the impact on clients. Worked examples and planning points will be included as appropriate.
An overview of the essential impact for individuals where they have interests in non UK asset trusts will be included. This will not however include detailed guidance for which bespoke specialist advice is likely to be required.
Further details of the content will be available closer to the course.
CPD Hours: 2
Course formats and dates
Already a Mercia member?
This course may already be included as part of your membership at no extra cost.
Log in to the Hub to check availability, book a live event, or access on-demand content.
What membership gives you
- Access to The Hub to book training and track CPD
- Live streamed, on-demand, eLearning and face-to-face training
- UK GAAP, professional skills and regulatory training included
- Join 7,000+ firms who trust Mercia
Applicable local taxes and membership discounts will be added to your basket on checkout.
- CPD tracked in The Hub
- Recognised by ICAEW, ACCA, AAT, ATT and CIOT
- Rated 4.5/5 on Coursecheck
Mercia Membership Packages
Sign your firm up to a Mercia Membership to receive exclusive discounts on a wide range of products.
2026 Training Programme
Explore our full list of events in our 2026 Training Programme.
Already a Mercia member?
This course may be included in your membership at no extra cost.
Log in to the Hub to check availability, book a live event, or access on-demand content