International Aspects of UK Tax

This course will enable you to

• Determine when an individual, company or trust is UK resident
• Advise on issues that arise on entering or leaving the UK tax system
• Explain the tax implications of being non-UK resident
• Discuss capital gains tax on UK property held by non-residents
• Understand the UK system of relief for foreign taxes and double tax agreements
• Consider the tax position for foreign companies trading in the UK
• Apply group relief and transfer pricing regulations correctly

About the course

In today’s globally connected world, even accountants who do not specialise in international tax are increasingly likely to encounter cross-border tax issues. Whether it’s determining the residency status of a client, navigating double tax agreements, or understanding the implications of a business entering or leaving the UK tax system, a solid grasp of international aspects of UK tax has become essential.

This course covers the core technical areas relevant to international tax within the UK system. It explains how to determine the UK residency status of individuals, companies, and trusts. It outlines the tax issues that arise when a person or entity enters or leaves the UK tax system, and discusses the treatment of non-UK residents, including capital gains tax on UK property. It also covers relief for foreign taxes, double tax agreements, and the tax position of foreign companies trading in the UK. Finally, it looks at group relief and transfer pricing rules for UK companies operating as part of an international group.

By the end of the course, you’ll be able to apply key UK tax rules with confidence in an international context. Whether advising clients, reviewing tax positions, or managing global operations, you’ll gain the technical understanding needed to navigate common international tax issues accurately and effectively.