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Syllabus A1b. The Scope Of Income Tax 8 / 14

i) Explain and apply the concepts of residence and domicile and advise on the relevance to income tax

ii) Advise on the availability of the remittance basis to UK resident individuals

iii) Advise on the tax position of individuals coming to and leaving the UK

iv) Determine the income tax treatment of overseas income

v) Understand the relevance of the OECD model double tax treaty to given situations

vi) Calculate and advise on the double taxation relief available to individuals
The Scope Of Income Tax