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When clients recently arrived in the UK, or those wishing to work or live abroad require advice on UK residence, they will always be pointed to the Statutory Residence Test. However, the guidance simply talks about the number of days the individual is in or outside the UK. There are however some occasions when the taxpayer can be out of the UK, but the day can still be counted, and times when they can be in the UK but the day is not counted… what exactly is a “day"?

• Why is this topic important to them? 

Ensure you can answer this question accurately and confidently by attending this upbeat and fascinating analysis of the detail behind the word “day".

• What has created the situation why this topic is important? What is the benefit of attending?

You will learn how to apply "the deeming rule", how to deal with "exceptional circumstances" including COVID and how to ensure your clients in transit don’t get caught. You will hear about how many days children need to be seen to cause them to come a “tie” and what happens if they are at boarding school.

• How will this course improve the value to their practice, business or clients?.

Overall, the course will give you a sound and solid basis for giving precise advice on the number of “days” the client is required to be in or outside the UK to achieve their residence aims.

In this session, Megan Saksida will cover the following:

• What is a day- normally
• The deeming rule
• Clients in transit
• Exceptional circumstances
• Other areas to watch out for

By attending this session, you will be able to accurately and confidently define a “day" within the statutory residence test.