An Introduction to the Statutory Residence Test - Pitfalls & Planning Options Explored

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

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.