Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email

Who is the course aimed at?

Experienced payroll administrators, supervisors and managers working in organisations with employees who live in the different countries of the UK. HR managers with some experience of payroll would also benefit from this course but should be aware that the course includes technical payroll calculations.

If you are a new member of the payroll staff, you may benefit from completing our:

Delegates should possess a broad understanding of payroll procedures and have some technical knowledge. To gain the most from the technical payroll calculations in this course, delegates should already know how to calculate income tax manually.

Looking to develop your knowledge further? You may benefit from the following courses:

What will I learn?

This course explains how devolution has led to differences in legislation and regulation across the UK, in relation to tax and employment law. It identifies where differences that affect payroll practitioners occur between Great Britain and Northern Ireland, Scotland and the rest of the UK, and between all four countries.

Topics covered include income tax, with a particular emphasis on manually calculating income tax for Scottish taxpayers, employment rights payments and their effect on termination payments, and Gender Pay Gap reporting for scheduled public sector organisations.

Course content

  • Introduction
    • Why devolution exists
    • Why it causes tax and employment law differences
  • Income tax
    • Current Scottish income tax
    • Future Welsh income tax
  • Minimum wage
    • Agricultural Wages orders and regulations
  • Attachment (court) orders
  • Employment rights and payments
  • Equality and discrimination
    • Equality Act 2010
    • Gender Pay Gap reporting (public sector)
    • Fair Employment Monitoring
  • Social security
    • Statutory payments
  • Apprenticeship funding arrangements

Course aims

At the end of the course, delegates should be able to:

  • Identify the range and scope of powers delegated to each of the devolved administrations within the UK
  • Identify how Scottish income tax differs and calculate income tax for Scottish taxpayers
  • Distinguish between the apprenticeship funding arrangements across the UK
  • Identify how Gender Pay Gap Reporting and other Public Sector Equality Duties vary across the UK
  • Identify other relevant differences in payroll and employment across the UK

Booking information

For more information please email or call us on 0121 712 1063.

Closing date for bookings is two weeks prior to the course date.