Practical Employer PAYE and NIC Compliance

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £545 plus VAT

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OBJECTIVES

At the end of the course, participants will benefit from an understanding of:

  • Basic law and practice in assessing employee status, who is responsible and those emoluments which are taxable or non-taxable.
  • What is an employee
  • Rules on IR35 and personal Service companies
  • Agency workers and intermediary rules and anti-avoidance legislation
  • Current HMRC compliance projects and risk assessment pointers.
  • Legislation and reference material available and how to access it
  • Rules to ensure compliance with PAYE and National Insurance deductions
  • P11D compliance, employer reimbursed expenses – current rules the use of PAYE Settlement Agreements
  • Likely HMRC compliance Inspection Visit risk points
  • Specific benefits danger areas and employee risk pointers.

It will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status but excluding shares.

CONTENT

Specifically the course will cover the following:

  • Identification of employees – where responsibility lies
  • Identifying emoluments – what is and what is not “employment income”
  • Allowable expenses – general rules; travel and subsistence; workplaces – permanent and temporary
  • Calculating benefits in kind – exempt and taxable
  • Rules on specific benefits, eg cars, vans, fuel, living accommodation, loans, employee pecuniary liabilities, travel expenses and subsistence allowances, homeworkers expenses claims and allowances
  • Outline of the PAYE system – legal background; employer responsibility; PAYE settlement agreements; salary sacrifice principles
  • Rules on reimbursed expenses
  • Recent and proposed developments in PAYE

WHO SHOULD ATTEND

This is an essential course as PAYE and NIC compliance should be a high priority for all employers as HMRC becomes ever more active in monitoring employer compliance. Anyone who has to deal with an HMRC PAYE compliance inspection visit or anyone in payroll or HR who has to deal with compliance end employee taxes on a regular basis should find this course of benefit.

This course is appropriate for all members of payroll and HR teams who need to be aware of employer responsibility and those involved in setting remuneration packages.

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