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ADIT - Paper 2.09 - UK Tax

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    Evaluate UK tax residence and domicile status of individuals and companies, applying SRT and remittance basis concepts.
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    Advise on UK corporate tax obligations for cross-border income, PEs, cross-jurisdictional reorganisations, and thin capitalisation/interest restrictions.
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    Navigate the UK treaty network and apply double tax relief in unilateral and treaty contexts.
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    Identify and explain UK anti-avoidance mechanisms, including newer regimes like MTT, DPT, GAAR and hybrid mismatches.
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    Advise on private client matters including non-dom taxation and cross-border VAT, customs and inheritance tax issues.

Overview

Off the shelf (OTS)

This module gives you the required knowledge, skills and understanding of international tax issues relating to businesses and individuals engaged in international tax practice within the UK that you need to succeed in your career. Your learning will cover in detail the UK tax system in an international context, with particular emphasis on double tax relief, thin capitalisation, reorganisations, transfer pricing and anti-avoidance provisions.

Gain a robust understanding of theory coupled with practical application
Build your confidence, skills and competencies to apply principles in your daily work
Keep up with fast-changing developments in tax law, and stay ahead in your field
Increase your employability with a qualification recognised around the world
One exam consisting of three parts
Questions designed to test your application of concepts to real world scenarios
Employer-driven syllabus, with a professional focus
One exam consisting of three parts
Questions designed to test your application of concepts to real world scenarios
Employer-driven syllabus, with a professional focus

To complete the ADIT qualification students must study and pass three written exam papers (or modules) focused on different aspects of international tax. The ADIT qualification is designed to give flexibility. Students can choose subjects that suit them best. Therefore, only Module 1, Principles of International Tax, is compulsory and students choose any two modules from a wide range of jurisdictional and thematic options.
All three modules can be sat in a single exam session, attempted over two sessions or sat in separate exam sessions, one at a time. Each written exam paper is 3 hours and 15 minutes long and is sat online
This option includes virtual Tutor led sessions and it is recommended it is selected with the digital option for access to self led learning.

Successful completion of this course requires access an external online assessment. The online assessment platform may not be accessible from Civil Service department IT due to security restrictions. If you have any questions or believe you may be impacted by these restrictions, please contact support@governmentcampus.co.uk.

Delivery method
Virtual icon

Virtual

Digital icon

Digital

Course duration
Duration icon

200 hours

Competency level
Working icon

Working

Pink building representing strand 4 of the campus map
Delivery method
  • Virtual icon

    Virtual

  • Digital icon

    Digital

Course duration
Duration icon

200 hours

Competency level
  • Working icon

    Working