Course contents

As more clients consider living or working outside the UK, the tax implications of such a move are vitally important. The course covers:

    The statutory residence tests
  • Definition of residence and domicile
  • Tax-planning opportunities for non-domiciles and periods spent abroad
  • Tax treatment of offshore investments and properties
  • Planning for departures and timing of return visits
  • CGT implications
  • Transfer of assets abroad
  • Tax exemptions and reliefs
  • Interaction with IR35 for contractors
  • Tax consideration of the principal residence while abroad
  • Remittance basis
  • Rental income and other UK-based income derived during the period abroad
  • Amnesties
  • Companies trading abroad either as subsidiary or a branch

The course will look at the tax aspects that affect both companies and individuals.

Course type
Working overseas