Income tax residence rules
Refresh your knowledge of Income Tax Residence rules.
Course Type
E-learning
Length
1 - 3 hours
What you’ll achieve
When you've completed this course, you will understand how to:
- Assess the tax residency status of individuals for UK income tax purposes.
- Apply the automatic residence and sufficient ties tests to real-world scenarios.
- Calculate physical presence days using tax legislation, including the "midnight rule."
- Analyse case studies to determine the scope of taxable income for residents and non-residents.
- Handle complex cases involving partial years of residence or ties to multiple jurisdictions.
About this course
Get 1 unit of CPD with this training course to refresh your knowledge of Income Tax Residence rules.
This course is made up of a video, a quiz and additional reading materials.
Tax advisors and accountants handling personal tax cases; finance professionals seeking to understand UK residency rules; international individuals navigating UK tax implications.
Overview
E-learning |
|
1 - 3 hours |
|
Tax investigations |
Syllabus
The course covers the following areas:
- Scope of UK Income Tax
- Residence Tests
- Sufficient Ties Test
- Counting Days for Tax Purposes
- Practical Applications.
How to access
Once purchased you'll be able to access the AAT Learning Portal where you'll have 12 months from the date to access the learning materials. AAT Learning Portal allows you to view all the courses you've purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.