ADIT UK Tax Self-Study Manual
(Module 2.09)
Study the ADIT UK Tax syllabus at your own pace. 90+ chapters built for online learning, with worked examples, quizzes and exam-style questions, written and edited by experienced UK tax practitioners.
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What's included?
Comprehensive distance learning course for ADIT Module 2.09 - UK Tax.
Chapters that build your understanding progressively
Topics are developed across chapters, with worked examples and illustrations showing how the rules apply in practice.
A quiz after every chapter to test your understanding
Each chapter ends with questions covering the key points, helping you consolidate your learning and identify anything that needs revisiting before you move on.
Flowcharts for complex topics
Step-by-step flowcharts for topics like the Statutory Residence Test and Controlled Foreign Companies help you work through multi-step analysis under exam conditions.
Exam-style questions and answers
Practise applying your knowledge to the kinds of scenarios you'll face in the exam and review your approach against a worked answer.
Download chapters for offline study
Save individual chapters as PDFs and study wherever suits you. Rather than downloading the entire manual, you can work through sections at your own pace, saving chapters as you go.
Study materials updated for your exam sitting
The manual is updated annually. Your 18 months of online access includes any updates published during that period, so you can be confident you are studying the current rules.
One of the best-written materials. The way it navigates through the ADIT syllabus is seamless and I felt in total control.
Group Tax Manager, United Arab Emirates
Self-Study Options for ADIT UK Tax
Online Study Manual
Online + Print Study Manual
Everything was so well explained and easy to follow. I feel more confident now with UK and international tax.
— Tax Professional, UK
The examples in the materials were key for my revision and really helped me understand the concepts.
— Tax Director, UK
Written in a concise and non-jargon way — which encourages you to read more and more.
— Tax Professional, UK
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Thinking about a taught course?
The ADIT UK Tax Self-Study Manual is included in all taught course packages for Module 2.09. This online course adds 11 weeks of live small group tuition classes, weekly assignments, weekend revision classes and mock exams with individual feedback.
The ADIT UK exam covers some technically demanding topics, and students who take the taught course benefit from working through these with an experienced tutor. Students taking ExtraTax Training's taught course have achieved 100% pass rates at multiple recent sittings, against a CIOT average of around 60%.
The ADIT UK exam covers some technically demanding topics, and students who take the taught course benefit from working through these with an experienced tutor. Students taking ExtraTax Training's taught course have achieved 100% pass rates at multiple recent sittings, against a CIOT average of around 60%.
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The Writing Team
Author and Editor
Associate Author and Editor
Contributors
What's in the manual?
All sections include quizzes and exam-style questions with suggested solutions.
Welcome and course resources, syllabus, tax tables and non-examinable topics
Chapter 1 – Introduction to Residence, Domicile and Source
Chapter 2 – Introduction to Double Taxation and Tax Cooperation Agreements
Chapter 3 – OECD Model Tax Convention
Chapter 4 – Operation of OECD Model Tax Convention
Chapter 5 – Interpreting Double Tax Agreements
Chapter 6 – UK Double Tax Agreements
Chapter 3 – OECD Model Tax Convention
Chapter 4 – Operation of OECD Model Tax Convention
Chapter 5 – Interpreting Double Tax Agreements
Chapter 6 – UK Double Tax Agreements
Chapter 10 – Introduction to EU Law
Chapter 11 – The Impact of EU Law
Chapter 11 – The Impact of EU Law
Chapter 12 – Statutory Residence Test (Part 1)
Chapter 13 – Statutory Residence Test (Part 2)
Chapter 14 – Statutory Residence Test (Part 3)
Chapter 15 – Split Year Treatment
Chapter 16 – Treaty Residence
Chapter 13 – Statutory Residence Test (Part 2)
Chapter 14 – Statutory Residence Test (Part 3)
Chapter 15 – Split Year Treatment
Chapter 16 – Treaty Residence
Chapter 17 – Domicile
Chapter 18 – Deemed Domicile
Chapter 18 – Deemed Domicile
Chapter 19 – Overview of Income Tax
Chapter 20 – Overview of Capital Gains Tax
Chapter 21 – Non-Resident Capital Gains Tax
Chapter 20 – Overview of Capital Gains Tax
Chapter 21 – Non-Resident Capital Gains Tax
Chapter 22 – Foreign Income and Gains Regime
Chapter 23 – Remittance
Chapter 24 – The Remittance Basis and Mixed Funds
Chapter 25 – Temporary Repatriation Facility
Chapter 26 – Temporary Repatriation Facility and Mixed Funds
Chapter 23 – Remittance
Chapter 24 – The Remittance Basis and Mixed Funds
Chapter 25 – Temporary Repatriation Facility
Chapter 26 – Temporary Repatriation Facility and Mixed Funds
Chapter 27 – UK Inheritance Tax Concepts
Chapter 28 – Inheritance Tax Transfers
Chapter 29 – International Aspects of Inheritance Tax
Chapter 28 – Inheritance Tax Transfers
Chapter 29 – International Aspects of Inheritance Tax
Chapter 30 – Introduction to Trusts
Chapter 33 – Anti-Avoidance Measures
Chapter 34 – Transfer of Assets Abroad
Chapter 35 – Profit Fragmentation Rules
Chapter 36 – CGT Anti-Avoidance
Chapter 34 – Transfer of Assets Abroad
Chapter 35 – Profit Fragmentation Rules
Chapter 36 – CGT Anti-Avoidance
Chapter 37 – Corporate Residence: Key Principles
Chapter 38 – Corporate Residence: Recent Case Law
Chapter 39 – Treaty Residence
Chapter 40 – Residence Issues
Chapter 38 – Corporate Residence: Recent Case Law
Chapter 39 – Treaty Residence
Chapter 40 – Residence Issues
Chapter 41 – Permanent Establishments
Chapter 42 – Taxation of a UK Permanent Establishment
Chapter 43 – UK Source Income and Gains
Chapter 42 – Taxation of a UK Permanent Establishment
Chapter 43 – UK Source Income and Gains
Chapter 44 – Double Tax Relief
Chapter 45 – Dividend Exemption
Chapter 46 – Branch Exemption
Chapter 45 – Dividend Exemption
Chapter 46 – Branch Exemption
Chapter 47 – UK Transfer Pricing
Chapter 48 – Arm's Length Principle
Chapter 49 – Transfer Pricing Methods
Chapter 50 – UK Case Law
Chapter 51 – TP Documentation and Procedures
Chapter 48 – Arm's Length Principle
Chapter 49 – Transfer Pricing Methods
Chapter 50 – UK Case Law
Chapter 51 – TP Documentation and Procedures
Chapter 52 – Diverted Profits Tax
Chapter 53 – UK Presence
Chapter 54 – Avoided Permanent Establishment
Chapter 55 – DPT Calculation
Chapter 53 – UK Presence
Chapter 54 – Avoided Permanent Establishment
Chapter 55 – DPT Calculation
Chapter 56 – BEPS 2.0
Chapter 57 – UK Implementation of Pillar Two
Chapter 57 – UK Implementation of Pillar Two
Chapter 58 – Thin Capitalisation
Chapter 59 – Unallowable Purpose
Chapter 60 – Other Anti-Avoidance Measures
Chapter 59 – Unallowable Purpose
Chapter 60 – Other Anti-Avoidance Measures
Chapter 61 – Corporate Interest Restriction
Chapter 62 – CIR: Steps 1–3
Chapter 63 – CIR: Steps 4–7
Chapter 62 – CIR: Steps 1–3
Chapter 63 – CIR: Steps 4–7
Chapter 64 – Hybrid Mismatch Rules
Chapter 65 – Anti-Hybrid Mismatch
Chapter 66 – Anti-Hybrid Mismatch: Additional Aspects
Chapter 65 – Anti-Hybrid Mismatch
Chapter 66 – Anti-Hybrid Mismatch: Additional Aspects
Chapter 67 – Controlled Foreign Companies
Chapter 68 – Entity Level Exemptions
Chapter 69 – Business Profits
Chapter 70 – Non-Trading Finance Profits
Chapter 71 – CFC Charge
Chapter 68 – Entity Level Exemptions
Chapter 69 – Business Profits
Chapter 70 – Non-Trading Finance Profits
Chapter 71 – CFC Charge
Chapter 72 – Corporate Losses
Chapter 73 – Reorganisations and Reliefs
Chapter 74 – Why Choose the UK?
Chapter 73 – Reorganisations and Reliefs
Chapter 74 – Why Choose the UK?
Chapter 75 – Digital Services Tax
Chapter 76 – In-Scope Digital Services Activities
Chapter 77 – Revenues Subject to DST
Chapter 78 – UK Users
Chapter 79 – DST Calculation and Administration
Chapter 76 – In-Scope Digital Services Activities
Chapter 77 – Revenues Subject to DST
Chapter 78 – UK Users
Chapter 79 – DST Calculation and Administration
Chapter 80 – Stamp Taxes
Chapter 81 – Stamp Duty Land Tax
Chapter 82 – Reliefs from Stamp Duty
Chapter 81 – Stamp Duty Land Tax
Chapter 82 – Reliefs from Stamp Duty
Chapter 83 – UK Value Added Tax
Chapter 84 – Supply of Goods or Services
Chapter 85 – VAT on Imports and Exports
Chapter 86 – VAT on Services
Chapter 87 – Customs Duties
Chapter 84 – Supply of Goods or Services
Chapter 85 – VAT on Imports and Exports
Chapter 86 – VAT on Services
Chapter 87 – Customs Duties
Chapter 88 – UK PAYE and NIC
Chapter 89 – Employees Coming to the UK
Chapter 90 – Overseas Workday Relief
Chapter 91 – Employees Leaving the UK
Chapter 92 – Share Awards
Chapter 93 – Contractors
Chapter 89 – Employees Coming to the UK
Chapter 90 – Overseas Workday Relief
Chapter 91 – Employees Leaving the UK
Chapter 92 – Share Awards
Chapter 93 – Contractors
Frequently asked questions
What is included in the ADIT UK Tax Self-Study Manual?
The ExtraTax Training ADIT UK Tax Self-Study Manual covers the full Module 2.09 syllabus across 93 chapters organised into themed sections. Topics covered include double taxation agreements, residence of individuals, domicile, international tax for individuals, inheritance tax, trusts, anti-avoidance, corporate residence, permanent establishments, transfer pricing, diverted profits tax, Pillar Two, corporate interest restriction, hybrid mismatch, controlled foreign companies, digital services tax, stamp taxes, VAT and customs duties, and globally mobile workers. The online manual includes quizzes and exam-style questions with suggested solutions throughout.
How long do I have access to the manual?
Online access to the ADIT UK Tax Self-Study Manual runs for 18 months from the date of purchase. This includes any updates published during that period. The manual is updated annually, with the latest version generally released each February.
Is a print version available?
Yes. The Online + Print option includes a hard copy of the ADIT UK Tax Self-Study Manual delivered to your address. It is not possible to buy a print version on its own.
The print version comes in three bound volumes. The Online + Print option is not available to purchase directly online and is processed as a manual invoice. Contact us to place an order.
The print version comes in three bound volumes. The Online + Print option is not available to purchase directly online and is processed as a manual invoice. Contact us to place an order.
How does the self-study manual differ from the taught course?
The ADIT UK Tax Self-Study Manual is a standalone study resource covering the full Module 2.09 syllabus. The ExtraTax Training taught course for ADIT UK Tax includes the manual as part of the package, and adds 11 weeks of live small group tuition classes, weekly assignments, weekend revision classes, and mock exams with individual feedback. Students who prefer structured tutor support alongside the manual may wish to consider the taught course.
What is the VAT treatment of the ADIT UK Tax Self-Study Manual?
VAT treatment depends on your location and business status. UK customers are charged 20% UK VAT. Non-UK business customers may be zero-rated for UK VAT. Non-UK individual customers are not charged UK VAT but may be subject to local taxes in their country. The print element of the Online + Print option is zero-rated for VAT for all customers. If you have questions about the VAT applicable to your purchase, please contact us before buying.