CPD Hours Level
Learn Live 3 IntermediateInformation
'Really engaging and helpful speaker - I'll be looking out for more courses by Meg.'


Whether you are advising British expats or UK residents spending time abroad, knowledge of a taxpayer’s residence is crucial to understanding their UK taxation. It is no longer possible to simply spend time abroad to escape capital gains tax and as HMRC scrutinises taxpayer’s residence more and more, advisers need a solid foundation on which to build their advice.

How this will affect your client’s ‘days’ for the statutory residence test is also crucial to understand. Finally, in this practical and informative session, the most complex aspect of the statutory residence test, the split year rules are explored. There are eight separate ‘cases’ which all have their own conditions and criteria.

The virtual classroom session will guide you through both the legislation and recent case law including recent HMRC announcements, introducing you beyond the basics to the planning tips and bear traps of the Statutory residence test.

Throughout the course, there will be interactive quizzes case study exercises to reinforce your learning.

What You Will Learn

During the live session the following subjects will be highlighted:

  • The Statutory Residence test
  • What is a ‘day’ for the SRT?
  • When is a day not a day for the SRT?
    • The deeming rule
    • The transit rule
  • Exceptional circumstances
    • Generally
    • As applied to COVID-19
  • The tests explained
    • The automatic overseas test
      • Including how we calculate working days
    • The automatic UK test
      • Including a detailed analysis of the ‘home’
    • The sufficient ties test
      • Leavers and arrivers and why the difference is important
      • How to define ‘partners’
  • The eight split year cases
    • How to proceed if you satisfy more than one criteria

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 02.10.2023

N/A | 9:00am - 12:00pm

The Statutory Residence Test - Beyond the Basics

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9:00am - 12:00pm

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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at group@mblseminars.com for more information.

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