Back to Basics International Personal Tax - 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 in recent Finance Acts. 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. Practical  examples and case studies are used throughout . In addition, recent CGT developments for non-UK residents will be included.  

Contents 

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 

Click here for the 2022 version of this course.

There is a separate session which focuses on Domicile - Back to Basics International Personal Tax - Domicile

The above content relates to 2023 only.