International Taxation of Individuals

Course

Online

£ 75 + VAT

Description

  • Type

    Course

  • Methodology

    Online

  • Class hours

    4h

  • Start date

    Different dates available

Gaining an understanding of the international aspects of UK tax is becoming increasingly necessary. As people become more internationally mobile, the number of clients facing international tax issues of one kind or another is increasing.

Tax issues that once only affected wealthy clients advised by large firms, are increasingly affecting clients that might engage a high street or regional firm. This course is designed to provide advisers with a good grounding in the principles of international tax, processes for problem solving and specific rules that apply.

It explains how the principles and processes apply to situations and types of income that are commonly seen. This course combines practical planning points with warnings of pitfalls to avoid.

Facilities

Location

Start date

Online

Start date

Different dates availableEnrolment now open

About this course

Understanding International Taxation of Individuals enables the learner to:
• Understand the common principles of international tax including the interaction of national law
and double tax treaties
• Be able to apply a process to international tax questions in order to determine the tax treatment
• Determine the tax treatment of UK income in the hands of non-residents and reliefs that often apply
• Ascertain the tax treatment of foreign income received by residents, including claiming double tax relief
• Advise non-domiciled persons whether the remittance basis is appropriate and how it applies

This course is designed to appeal to people working in the accounting and finance industry at all levels.

Robin Sykes is an independent tax adviser who, having worked in both large and smaller firms, has a broad range of knowledge and experience.
Robin believes in providing pragmatic solutions to clients and carries this approach through to his writing – which is designed to provide practical information that can be used by professionals in their work – rather than simply being a regurgitation of sets of rules.

The majority of Robin’s work involves advising accountants and other professionals on tax issues affecting their clients.

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Reviews

Subjects

  • Tax
  • International
  • IT
  • Taxation
  • International Taxation
  • Tax Law
  • Tax System
  • Tax return
  • Tax Agreements
  • Domestic Law
  • Tax Income

Teachers and trainers (1)

Financial  Fluency

Financial Fluency

Online Learning

Course programme

Learning outcomes of International Taxation of Individuals

Principles of international tax
• What are the initial steps when considering the right to tax income and domestic law?
• What are Double Tax Agreements?
• How do I read a Double Tax Agreement?
• What are withholding taxes?
• What is the process for problem solving?

UK income and non-residents
• Are interest and dividends taxable in the UK?
• How do I apply the disregarded income rules?
• How is rental income assessed?
• When is income from employment assessable to UK tax?
• In what cases are capital gains assessed?

• Who is entitled to a personal allowance?
• What if my client is moving overseas?

Foreign income and UK residents
• When is relief given by a DTA exemption?
• When can double tax relief be claimed?
• What are the principles behind DTR?
• What are the basic methods of giving DTR?
• What should foreign dividends be declared?
• What about foreign employment income?
• What are the rules on employment expenses?

Non-domiciles and the remittance basis
• What are the key features of the remittance basis?
• What is a remittance?
• What has been remitted?
• What is the Remittance Basis Charge?
• What happens when employment income is earned overseas?
• Should the RB be claimed?

International Taxation of Individuals

£ 75 + VAT