Presented in association with

Taxation

Income / Capital / Employment Taxes

Practical Tax Issues Relating to Expatriate Employees

HMRC is becoming 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.

Programme

RESIDENCE AND DOMICILE

• A review of the basic rules for residence of employees
  
• The determination of domicile and the impact
  of a move

EMPLOYMENT TAXATION Ð 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
  
• The impact of double tax treaties

PAYE ISSUES

• Inward bound employees
  
• Outward bound employees
  
• Host employer rules
  
• Short term visitors scheme
  
• Modified and equalised PAYE schemes

• Basic rules for identifying NIC liability
  
• Movements in the EU
  
• Dealing with reciprocal agreements

BENEFITS IN KIND

• Travel expenses
  
• Relocation costs
  
• Housing
  
• Other benefits

SPEAKER

Russell Cockburn BSc
Former Inspector of Taxes, Tax Consultant

12 March 2008

£510 + VAT

1 day course 09.30-17.00

“Speaker excellent, comprehensive knowledge on subject, extremely helpful”

Practical Tax Issues Relating to Expatriate Employees