The New Tax Residence Rules

Course level

Developmental/Specialist

Delegates

This course will be of benefit to anyone who needs to know about the new statutory residence test, including anyone planning overseas assignments.

Course content

Update yourself on the new Statutory Residence Test and the abolition of ordinary residence.

The new Statutory Residence Test operates from 6 April 2020 and radically changes how residence is determined. The intention is to provide certainty for individuals about their residence status. Ordinary residence is also abolished from that date although overseas workday relief is retained for a limited number of individuals.

The detailed rules are examined together with practical examples to demonstrate the opportunities and the pitfalls that will arise. Timing and planning for international assignments will also be discussed.

Learning outcomes include a greater understanding of:

• The statutory residence test.
• The three key tests (the automatic overseas test, the automatic residence test and the sufficient ties test).
• Understanding the detail required and how the tests operate.
• Abolition of ordinary residence.
• Overseas workday relief.



"A CPD certificate of completion will be provided by BPP Professional Education Limited upon request, following attendance."




Course Dates

Location	Dates	Time	Availability
London	11 Sep 2020	9:30 AM - 4:30 PM	Spaces	Book Now
London	04 Nov 2020	9:30 AM - 4:30 PM	Spaces	Book Now