COURSE OBJECTIVES: HMRC is increasingly interested in the tax affairs of inward and outward bound expatriate employees. Payroll managers dealing with these movements of employees face a rigorous compliance environment. As movement of labour on the international markets becomes an ever more commonplace event this course provides an opportunity for those dealing with these issues to review their knowledge of the practical matters to be dealt with on the PAYE affairs of such employees.
COURSE CONTENT
Residence and Domicile
- A review of the basic rules for residence of employees
- The determination of domicile and the impact of a move
- Impact of FA 2008 changes
Employment Taxation - Charging Provisions
- The three classes of employment earnings
- Resident but not ordinarily resident
- Not resident
- Not domiciled
- Importance of where duties performed
- Split/dual contract issues?
- Mobile workers
- Day counting issues
PAYE Issues
- Inward bound employees
- Outward bound employees
- Host employer rules
- Short term visitors scheme
- Modified and equalised PAYE schemes
National Insurance
- Basic rules for identifying NIC liability
- Movements in the EU
- Dealing with reciprocal agreements
Benefits-In-Kind
- Travel expenses
- Relocation costs
- Housing
- Other benefits
WHO SHOULD ATTEND
Payroll managers dealing with these movements of employees.
"Speaker excellent, comprehensive knowledge on subject, extremely helpful."
Would you like this course run in-house? Call us on 0207 566 8207 to find out more
Not quite what you were looking for? Then please see the following closely related course;