Course description
Presented by expert taxation consultant Russell Cockburn, this virtual classroom session aims to provide delegates with an introduction to the statutory residence test, and to identify the potential pitfalls and planning options available to clients.
It is aimed at those who advise upon and deal with the UK tax residence status of their clients.
Join Russell as he discusses important topics, such as achieving non-residence, non-residence for capital gains, and the automatic tests. Rules such as the day counting rules and ‘split years’ rules will also be explored, along with employer aspects and the importance of tax treaties.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This virtual classroom session aims to provide delegates with an introduction to the statutory residence test and to identify the potential pitfalls and planning options available to clients.
It is aimed at those who advise upon and deal with the UK tax residence status of their clients.
What You Will Learn
This live and interactive course will cover the following:
- What makes someone resident in the UK?
- Achieving non-residence
- Non-residence for capital gains
- The automatic tests
- The ‘ties’ tests
- Day counting rules
- The ‘split years’ rules
- The relevance of domicile and the remittance basis
- Employer aspects
- Equalisation
- Short term business visitors
- Net of tax credit relief
- The importance of tax treaties
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...