Do you deal with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad? This course will provide you with the very latest developments in this growing area, focusing on the latest hot topics.

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 admin@cipp.org.uk.

Who is this course aimed at?

This course is ideal for those who are new to dealing with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad. Revenue authorities around the world continue to scrutinise international employees closely, and the course will provide the very latest developments in this growing area, focusing on the latest hot topics. Our comprehensive course notes will give you all the tools you need to ensure that your business remains compliant in a complicated field bearing significant risk for your company.

What will I learn?

Come and hear how you manage expatriate assignees sent either to or from, the UK. How will you effectively manage the requirement to file pay data to HMRC on or before the payment date, when payment might be made via a home country payroll you have no control over?

Course content

  • Statutory residence test – conclusive overseas tests
  • Conclusive UK tests
  • Practical application of sufficient ties tests
  • Day counting
  • The concept of not ordinarily resident
  • Use of overseas workday relief on payroll via Section 690 directions
  • Using modified PAYE and NICs schemes
  • Using HMRC’s short-term business visitor scheme
  • Using HMRC’s net of foreign tax credit relief via PAYE scheme
  • Use of dedicated expatriate PAYE schemes
  • EEA mobility issues
  • How to create and run a tax equalisation scheme
  • Tax efficient expenses and assignee support

     

Course aims

On completion, delegates should be able to:

  • Understand the obligations in respect of current legislation
  • Manage the filing of pay data to HMRC and understand the options available for processing expatriate employees
  • Understand residence terminology
  • Understand EEA social insurance mobility rules
  • Understand the tax equalisation process and perform tax equalisation calculations

International payroll course tutor - Tim Kelsey

Tim has been in the payroll industry for over 25 years, working as a payroll manager for large public sector bodies paying up to 18,000 employees. His particular specialism is international payroll, and he has run payrolls from Kingston, Jamaica to Entebbe, Uganda. In 2007 he formed his own company and now spends much of his time writing and lecturing on all aspects of payroll.

Tim has been a full member of the Chartered Institute of Payroll Professionals in the UK for over 25 years. He holds the Irish Payroll Association’s Payroll Technician Certificate and is a member of the Association.

When not training or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. Projects include negotiations with the Norwegian and Irish Tax Authorities to forward a voluntary disclosure, designing and implementing tax protection and equalisation schemes, performing health checks on expatriate employee pay records, and designing global mobility policies for companies of all sizes.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply