For many South Africans, the prospects of employment, education and life abroad seems to be an attracting force that is increasing in strength every day. However, very few residents consider and understand the tax implications of changing residency, and the difference between legal and tax residency. This course is the first in our two-part tax residency series, and aims to clarify the concept of tax residency, to assist taxpayers in applying it appropriately. Disclaimer: Neither ProBeta Training nor the presenter is registered as a tax practitioner, and the purpose of this course is to convey important legislative and practice information that relate to the matters covered in the content. We do not hold any of the information in our courses out to be formal or expert tax advice or opinions. Please take note that tax residency remains a highly specialised field, and it is advised that formal advice be obtained from a tax advisor or practitioner before making a final decision on your tax affairs.