Completing this online course will enable you to:

• understand the scope of the excluded property rules with effect from 6 April 2025;
• identify a long-term UK resident, including exceptions from the definition and transitional rules;
• identify the settled property that is within the scope of IHT from 6 April 2025; and
• other issues which are relevant to the calculation of SBAs.

This CPD module takes 20 minutes to complete.

There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Stephanie Webber ACA CTA, technical writer, tax at Croner-i.

Play the CPD module here.

If you’re already a subscriber, please log in to access this free CPD module. or register to gain access