Practical Tax Issues Relating to Expatriate Employees

Quorum Training

Course

In City of London

£ 545 + VAT

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Description

  • Type

    Workshop

  • Location

    City of london

  • Class hours

    6h

  • Duration

    1 Day

Special tax rules on international staff movements

HMRC is increasingly interested in the tax affairs and compliance issues which are relevant for employers and their inward and outward bound expatriate employees. Payroll managers dealing with movements of such employees face an increasingly rigorous compliance environment as HMRC identifies risk of tax leakage and non-compliance in the increasingly complex world of mobile workers. 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 tax matters to be dealt with on the PAYE affairs of such employees.

Facilities

Location

Start date

City of London (London)
See map
138-142 Holborn, EC1N 2NQ

Start date

On request

About this course

Payroll and PAYE managers dealing with these movements of employees. Anyone working in a busy HR or payroll department who deals with movements of employees internationally on a regular basis and who may come into contact with the HMRC’s specialist Ex-pat teams or whose business sends employees overseas or who brings workers into the UK from abroad will find this course of interest.

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Reviews

Subjects

  • International
  • Payroll
  • Employee Retention
  • Compliance
  • Employee Tax
  • Tax Liability
  • Employment Tax
  • Tax Law
  • Tax Calculation
  • Taxation Law
  • Business Taxation
  • Tax
  • PAYE

Teachers and trainers (1)

Russell Cockburn

Russell Cockburn

Teacher

Russell is an independent taxation consultant, author and lecturer. He has presented tax seminars and in-house courses for Quorum Training Limited for 20 years. He is an experienced presenter for a number of professional training organisations on a variety of UK taxation topics throughout the UK.

Course programme

Residence and Domicile

  • A review of the basic rules for residence of employees
  • The determination of residence and domicile and the impact of a move
  • The 2013 Statutory Residence Test rules
  • Employment Taxation – Charging Provisions
  • Overseas Workdays Relief
  • Non-domiciled employees? Relevance of the remittance basis?
    • Including deemed domicile rules from April 2017
  • Importance of where duties performed
  • Mobile worker
  • Agency and intermediary workers, (possible “IR35” changes for Public Sector workers form April 2017)

PAYE Issues

  • Inward bound employees
  • Outward bound employees
  • Host employer rules for tax and NICs
  • Short term visitors scheme
  • Modified and equalised PAYE schemes
  • The operation of RTI with Ex-pats, Potential impact of HMRC’s “digital tax” project?
  • HMRC practices and procedures

National Insurance

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

Benefits-In-Kind

  • Travel expenses UK and international rules
  • Rules for special employees, e.g. seafarers?
  • Relocation costs
  • Housing and compliance activity by HMRC on Non-resident landlords?
  • Other benefits

See related categories

Practical Tax Issues Relating to Expatriate Employees

£ 545 + VAT

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