Residence, domicile and the remittance basis

Professional Development


This course is suitable as a starter course for trainee administrators looking to increase their knowledge and anyone hoping to refresh their knowledge of the basics of UK Tax.

2 CPD hours

This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.

Learning Outcomes

Having attended this course, delegates will:

  • Understand the basics of UK residence and domicile
  • Have a basic understanding of how this impacts UK taxation on a worldwide basis


  • Statutory residence test
  • Types of domicile and the implications of residence and domicile rules
  • The basics of the remittance basis and its effects for clients with structures in the Channel Islands