Podcast Location:
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Tax Law
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast is aimed at tax, private client practitioners and accountants to help them determine when a person will be resident, ordinarily resident or domiciled. It will focus on the difficulties presented by the murky state of the common law, the reliability (or otherwise of HMRC) guidance and how to best evidence a taxpayer’s particular status.

After completing the course you will:
  • Understand the importance of a person’s residence on their tax liability in the UK;
  • Understand the factors that are relevant to determine a person’s residence;
  • Be aware of the gap emerging between the practice and strict legal rules on residence;
  • Know how best to demonstrate a change in residence;
  • Be aware of the difficult issues surrounding HMRC’s guidance on residence;
  • Know the key differences between residence and ordinary residence;
  • Understand the statutory interventions on the residence status of some ex-patriots;
  • Understand the importance of the relevant day-counting rules;
  • Understand what bearing a person’s domicile has on their tax liability and how a change in domicile might be evidenced.
Intermediate Difficulty: 3 of 5
Legal Principles
Practical Guide
Sources and References:
  • Income Tax Act 2007 ss 829-832;
  • R (Davies, James and Gaines-Cooper) v HMRC [2010] EWCA Civ 83;
  • Tuczka v HMRC [2010] UKFTT 53 (TC);
  • Grace v HMRC [2009] EWCA Civ 1082;
  • IR20 - Residents and Non-Residents liability to Tax in the United Kingdom;
  • HMRC6 – Residence, Domicile and the Remittance Basis.

This podcast is intended to provide listeners with a broad understanding of the difference and relationship between the complex concepts of residence, ordinary residence and domicile used in modern UK tax legislation.

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