Course Details

The impact of residence and domicile on the UK tax is an area which is often misunderstood and there have been a number of recent tax cases which demonstrate that HMRC are active in this area from a compliance perspective.  In this course, we take an overview of this complex subject using real-life examples to demonstrate the issues which arise and how it affects the potential tax paid.  Every practice will have clients who move abroad or come to the UK to live and work so this will enable you to ask the right questions and understand the relevant factors.  


Ros Martin covers the following topics during this course:

  • The basics of the statutory residency test
  • Applying the test to practical situations
  • The impact of changing residency status including interaction with double tax treaties
  • What is domicile and when is it relevant?
  • Tax issues for those not resident in the UK

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CPD Course Speaker

Ros Martin Taxation Consultant & Lecturer

Ros Martin

Ros Martin CTA is a consultant and lecturer covering all aspects of direct tax and Stamp Duty Land Tax. She was an Inland Revenue fully trained Inspector until 2000 when she left to become a consultant advising on tax planning for large and small businesses and individuals as well as dealing with full and aspect enquiry work.

Her clients are mainly small and medium sized accountants and the consultancy work gives a particular opportunity to understand the key issues of concerns for such professionals and consider the practical aspects of the application of legislation.