by Laura Burrows

This Tax Essentials course covers:

The TRF, a measure introduced as part of the abolition of the remittance basis and the concept of domicile

by Laura Burrows

This Tax Essentials course covers:

The new taxation regime that applies to qualifying new UK residents, following the abolition of the remittance basis from 6 April 2025

by Laura Burrows

This Tax Essentials course covers:

The automatic test which forms part of the statutory residence test

by Laura Burrows

This Tax Essentials course covers:

The sufficient ties test element of the statutory residence test

by Laura Burrows

This Tax Essentials course covers:

The split-year treatment rules that can apply under the statutory residence test

by Laura Burrows

This Tax Essentials course covers:

A brief look at the meaning of residence, and why it is important for UK income tax

by Laura Burrows

This Tax Essentials course covers:

The meaning of domicile, and an overview of the remittance basis of assessment applicable for tax years up to 2024-25