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Understand payroll for a mobile workforce in multiple jurisdictions

HMRC’s risk based approach to Employer Compliance is placing more focus on the income tax liabilities of employees from abroad who come to work in the UK and whether PAYE and NIC deductions are being made and in the correct amounts.

A UK tax liability may still arise, even when an overseas employee or director does not become UK tax resident, but where they visit the UK and the work they do is not merely incidental to the overseas work, something which will be looked at in more detail.

For outward bound people there will normally be a continuing requirement to deduct UK NICs for the first 52 weeks after leaving the UK and consideration must be given to whether and when PAYE ceases to be operated.

These issues can create problems for Payroll and HR personnel in dealing with overseas staff coming to the UK and for UK staff being sent abroad for varying periods of secondment or perhaps longer term relocations.

RTI changes have had an impact on how remuneration packages for ex-pats are reported. This course is essential for anyone dealing with ex-pat or in-pat payrolls worldwide.

These are important issues for a mobile workforce which relies heavily on Payroll and HR personnel to help them make a successful work move to a new country, including understanding the differences between a ‘relocation’ and a temporary secondment.

A good understanding of the different rules in multiple jurisdictions is important and usually requires support from outside the business.

This course is designed to offer precisely that kind of assistance to Payroll and HR personnel.

This course will cover the more complex aspects of staff coming to work in the UK and those being sent overseas to work, including the relevance of domicile for employees from abroad, UK tax residence and the application of the Statutory Residence Test.

This course will explain these issues, the effect on Payroll and HR and will look at the new guidance published by HMRC, which is very detailed and not easily understood.

Your payroll course overview:

Learn Payroll With Face 2 Face Training

£484 + VAT

+VAT

Learn Payroll With Face 2 Face Training

15

People

Learn Payroll With Face 2 Face Training

1 day

Duration

Learn Payroll With Face 2 Face Training

Yes

Certificate

Learn Payroll With Face 2 Face Training

Manual

Free

Learn Payroll With Face 2 Face Training

Lunch

Supplied

This course is designed for payroll professionals who have to deal with staff working in multiple jurisdictions.

This course will give you a good understanding of the more complex aspects of staff coming to work in the UK and those being sent overseas to work, including the relevance of domicile for employees from abroad, UK tax residence and the application of the Statutory Residence Test.

  • The income tax rules, Statutory Residence Test and the relevance of domicile
  • When & how to obtain an ‘NT’ tax code from HMRC & when to operate PAYE
  • The importance of record keeping, where the duties are performed
  • Visits to & outside the UK
  • Relevance of ‘Double Taxation Treaties’ between UK, host or home countries
  • Inward bound staff coming to work in the UK
  • Outward bound staff leaving the UK to work abroad
  • RTI implications for ex-pat & in-pat payrolls
  • The special rules on travel, subsistence & accommodation expenses
  • When to start or stop reporting benefits in kind
  • Understanding the difference for UK tax between a secondment & a relocation
  • When are Class 1 National Insurance contributions to be deducted
  • EU/EEA & Reciprocal Agreement Countries
  • The "52 Week Rule" for the rest of the world
  • Modified PAYE Schemes & Tax Equalisation
  • Reporting requirements for expats & inpats
  • NICs or Social Charges – special circumstances
  • Reporting Real Time Information (RTI)
  • Right to work in the UK

"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy - Payroll Manager at Cancer Research UK

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher - Payroll Consultant at Essex County Fire and Rescue Service