Practical Employer Payroll and PAYE/NIC Compliance Workshop

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £575 plus VAT

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OBJECTIVES

The objective of this course is to enable those working in Payroll, whether directly for their company or as an adviser in practice who are responsible for payroll compliance issues, to understand the basic principles and requirements for the operation of income tax and NIC PAYE schemes and to deal correctly with HMRC.

At the end of the course, participants will benefit from an understanding of income tax and NIC’s law and practice in assessing employee status, who is responsible and those earnings which are taxable or non-taxable. Delegates will understand the rules on IR35, personal service companies and the new “Off-Payroll-Working”, and intermediary rules and anti-avoidance legislation. The course will also look at current HMRC compliance projects and risk assessment pointers, identify the legislation and reference material available and how to access it and provide a grounding on the tax rules to ensure compliance with PAYE and National Insurance deductions.

In particular, the course will cover all the key areas of employer compliance in theory and practice including the complex issue of employment status,

CONTENT

  • 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 Rti PAYE system – legal background; employer responsibility; PAYE settlement agreements; salary sacrifice principles
  • P11D compliance, recent changes to the employer reimbursed expenses rules and the introduction of Payrolling of Benefits.
  • Likely HMRC compliance Inspection Visit risk points
  • Specific benefits danger areas and employee risk pointers.
  • Recent and proposed developments in PAYE

Additionally the course will look at:

PAYE

  • Taking on an employee – RTI procedures
  • Tax code operations and practical issues
  • How are PAYE tax and NIC computed?
  • Worked examples
  • Statutory sick pay, maternity and paternity pay
  • Student loans
  • Employers and employees NIC

Compliance Issues

  • Subsistence “Approval Letters” 
  • Categorisation disputes
  • Identifying danger areas
  • PAYE control visits

WHO SHOULD ATTEND

This is an essential course as PAYE and NIC compliance should be a high priority for all employers and their payroll tax advisers as HMRC becomes ever more active in monitoring employer compliance. Anyone who has to deal with an HMRC PAYE compliance inspection visit or anyone working or advising on 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 their advisers and HR teams who need to be aware of employer responsibility and also those involved in setting remuneration packages.

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