Course Details

The residence-based tax regime for individuals applies from 6 April 2025, largely replacing the concept of domicile for tax purposes. This back-to-basics session will introduce the residence-based regime and outline its implications for income tax, capital gains and inheritance tax, as well as relevant transitional arrangements. The session will cover rules applying to individuals but will not cover trusts.


In this session David Wright will cover the following topics:

  • Brief recap of domicile for tax and why it mattered
  • Introduction to the residence-based tax regime
  • Closer look at the Foreign Income and Gains Regime, changes to Overseas Workday Relief, and the Temporary Repatriation Facility
  • Capital Gains Tax Rebasing
  • The residence-based regime for Inheritance Tax


By attending this session, you will learn the basics of how UK income tax, capital gains tax and inheritance tax apply to internationally mobile individuals under the residence-based regime. 


This session will be of interest to tax advisers and accountants.


Course level: Foundation / Intermediate

CPD Course Speaker

ATT - Technical Officer

David Wright

David is a Technical Officer with the Association of Taxation Technicians (ATT) with a particular focus on personal tax, including capital taxes, trusts and Making Tax Digital. Before joining the ATT, David specialised in private client advisory and compliance at regional and mid-tier firms in the South West, having trained with a Big Four firm. David is a member of the ATT, the CIOT and the ICAEW.