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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 these 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.

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Why you should attend

This course is aimed at payroll and HR professionals 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. 

This course will provide the very latest developments in this growing area, focusing on the latest hot topics and will give delegates the necessary tools required to ensure ongoing compliance in this complicated field.

This course is aimed at individuals managing a global payroll office or individuals about to move into this area and payroll specialists who deal with international issues; including processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad.

 

It would also be beneficial for payroll staff who wish to increase their knowledge, confidence and ability within their role

 

It should be noted that this course is not designed for those new to payroll.

What you will learn

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

The main objectives of this course relate to how the payroll department should 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

Residence and domicile

- Statutory residence test

- Exceptional presence and transit days

- International transport workers

- Remittance of basis of taxation

 

Double tax agreements

- OECD model treaty

- Article 15 employment income

- Tax information exchange agreements (TIEA)

 

Taxation of foreign nationals on assignment to the UK

- How UK tax is collected on foreign nationals

- Modified PAYE schemes

- Section 690 directions

- Expat starter declarations

 

Taxation of UK assignees sent to work abroad

- Employment contract requirements

- Leaving the UK for up to 183 days

- Leaving the UK for more than 183 days in one complete tax year

 

National insurance contributions

- Basic principles

- Residence of employee

- EEA posted workers

- Multistate workers

- Regulation 883

 

Tax equalisations schemes

- Types of scheme

- Issues to address when drawing up schemes

 

Travel and subsistence payments

- UK tax residents working overseas

- HMRC approved daily allowances

- Relocations to the UK

Prior learning required

None essential. However, delegates should work in either a payroll or HR capacity, in which their role gives exposure to global mobility issues.

 

Continuing your learning

Delegates may also benefit from attending the Payroll & HR Legislation Update as this course helps build delegates expertise and confidence by providing detailed explanations and practical information about recent, current and proposed changes in tax, NICs, employment law, deductions and statutory payments.

Those delegates wishing to enhance their career opportunities through the achievement of an industry recognised qualification may benefit from completing The Foundation Degree in Payroll Management.  This qualification gives students an in-depth understanding of payroll and the relevant legislation and provides students with the tools required to develop and enhance their managerial skills.