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This course offers a clear, practical overview of Income Tax residency regulations, helping you identify who is subject to UK taxation and understand the legal distinctions between residents and non-residents. Strengthen your expertise and confidently navigate the rules that shape tax liabilities and compliance.

Learning Objectives

• Understand the scope and importance of determining tax residency for UK income tax purposes
• Differentiate between UK residents and non-residents and their respective tax liabilities
• Apply the three-stage process for determining tax residency, including automatic overseas residence, automatic UK residence, and the sufficient ties test
• Identify and evaluate the specific criteria and tests within each stage of the residency determination process