Tax
Income Tax Residence Rules
UK Residence Tests, Automatic Overseas Rules, and Sufficient Ties
1 CPD credit on completion
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Certificate on completion
Downloadable resources
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About This Course
Course Information
Get 1 unit of CPD with this training course to refresh and update your knowledge on Income Tax Residence rules. This course is made up of a video, a quiz and additional reading materials, and accounts for 1 unit of CPD. One unit is the equivalent of one hour of learning.
Course Sections
This course is made up of the following sections:
- Income Tax Introduction – Video Income Tax Introduction – Quiz
- Additional Reading Materials
What You Will Learn
- Describe the three-stage process for determining UK tax residence: automatic overseas, automatic UK, and sufficient ties
- Apply the automatic overseas residence tests, including the 16-day, 46-day, and 91-day thresholds
- Apply the automatic UK residence tests, including the 183-day rule, only home test, and full-time UK employment
- Explain how the sufficient ties test compares days spent in the UK against the number of UK ties
- Identify the five UK ties: family, accommodation, work, 90-day, and country tie
- Recognise the tax consequences of residence status, including worldwide versus UK-source taxation
Who This Course Is For
- Tax advisors working with clients who move between the UK and other jurisdictions
- Accountants who need to determine residence status for individuals with cross-border activities
- Finance professionals new to the statutory residence test framework
Prerequisites
- No prior specialist knowledge of residence rules required
- A basic understanding of UK income tax concepts is helpful
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Course Details
CPD Credits1
CertificateYes
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