About the Course
Introduction
This webinar will examine the Cayman Islands as a potential relocation destination for U.S. and UK taxpayers amid increasing global focus on wealth taxation. Our panel will discuss the factors driving relocation decisions, including evolving tax policies in the United States, the United Kingdom, and other jurisdictions, as well as the legal, tax, and practical issues to evaluate before moving abroad.
Description
Cayman offers a range of residency pathways, including residency by investment, certificates for persons of independent means, permanent residence options, and routes available to individuals with a substantial business presence in the Islands.
On the U.S. side, taxpayers and their advisers must understand the requirements for terminating U.S. tax residency, the mechanics of expatriation under IRC Section 877A (the exit tax regime), and the implications of Section 2801 for covered expatriates' gifts or bequests. On the UK side, those considering a move must grasp the statutory residence test, the steps required to establish non-UK tax residence, and how the post-2025 changes to the UK's non-dom regime affect outbound planning.
Listen as our accomplished panel explains the practical realities of establishing residence in the Cayman Islands, reviews the intersection of immigration and tax planning, and highlights key considerations for U.S. and UK taxpayers evaluating offshore relocation strategies.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Thursday, November 5, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Global tax policy trends
II. UK tax residency and nonresidency considerations
III. U.S. expatriation and residency planning
IV. Cayman Islands
A. Tax-neutral environment
B. Legal structures
C. Residency and immigration pathways
V. Case studies
The panel will review these and other key issues:
- Cayman's tax and legal infrastructure as a relocation destination
- U.S. expatriation requirements and the Section 877A exit tax
- Section 2801 implications for gifts and bequests to U.S. persons from covered expatriates
- UK non-residency requirements and recent changes to the non-dom regime
- Cayman immigration pathways and residency options
Learning Objectives
After completing this course, you will be able to:
- Identify the tax policy trends prompting relocation from the U.S. and UK
- Decide among available Cayman immigration and residency pathways
- Determine the requirements for U.S. expatriation under Section 877A
- Ascertain the steps required to establish UK non-residency
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation, including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI/NCTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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