Residence & Domicile Update - Tax Planning & Latest Traps for the Unwary

Residence & Domicile Update - Tax Planning & Latest Traps for the Unwary
19 Nov 2024 - London


19 Nov 2024

9:30 AM ‐ 5:15 PM

With a SmartPlan £486

With a Season Ticket £540

Standard price £720

All prices exclude VAT
Update: Requires no prior subject knowledge
6 hours
Can't make the date?
Group bookings
email us to discuss discounts for 5+ delegates


There have been a considerable number of cases which have come before the tax tribunals on residence and domicile. These important cases look at the law as applied by the statutory residence test. They also look at domicile particularly for IHT purposes.

This in-person seminar updates practitioners on current thinking regarding residence and domicile issues.

This course is relevant for all those who advise or deal with internationally mobile clients.

What You Will Learn

This in-person seminar will cover the following:

  • Residence - old rules and occasions where they are still important
  • Residence - new rules, an explanation of the SRT (statutory residence test)
  • Domicile - old rules and their relevance


  • Maintaining non-residence under the day counting regime
  • Overseas work day relief
  • Remaining CGT exemptions for non-residents
  • Treaty residence - how it differs from domestic residence
  • Use of personal allowance and lower rate tax bands
  • Years of arrival and departure
  • Dual residence
  • Exemption with progression v tax credits
  • The earnings basis, receipts basis, bonuses and share options
  • Termination payments, the new rules and the end of foreign service relief
  • Recent case law


  • First seven years
  • Next eight years
  • De minimis limits
  • Pre-arrival planning
  • Use of offshore trusts
  • Children’s tax position
  • IHT and the non UK-domiciled spouse
  • Obtaining tax credits for the RBC (remittance based charge)
  • Protected trusts
  • Recent case law