International Payroll - 2014

It’s time for a refresher!

Who is this course aimed at?

Whether you have responsibility for running payrolls for foreign assignees sent to the UK, or process pay for Brits sent abroad, this course is an essential. The Finance Act 2013 sees the introduction of the new written Statutory Residence tests that will radically change the way that UK tax residency is determined. For the first time the UK will have definitions of the terms “residence” and ordinary residence” included in statute and a set of absolute tests that will determine whether or not an individual is deemed a UK tax resident or not. Being deemed resident potentially exposes an individual to UK taxation on worldwide income, which could have costly implications for either an expatriate or their company.

Course content

Come and hear how the introduction of RTI will potentially change the way you manage expatriates assignees sent either to or from the UK. How will you effectively manage the requirement to file pay data to HMRC on or before the payment date, when payment might be made visa a home country payroll you have no control over? And how are the amended EEA mobility rules on social insurance coverage bedding in, now that the first changes have been made post implementation regarding transport workers?

Some of the issues our course looks at:

• Statutory Residence test – conclusive overseas tests
• Conclusive UK tests
• Practical application of Sufficient Ties tests
• Day counting
• International Transport Workers
• Concept of not ordinarily resident
• Use of Overseas Workday Relief on payroll via s 690 Directions
• Impact of RTI on Modified PAYE & NICs schemes
• Impact of RTI on Short Term Business Visitor schemes
• Impact of RTI on Net of Foreign Tax Credit relief via PAYE scheme
• Use of Dedicated expatriate PAYE schemes
• EEA mobility issues, and changes introduced for air crew
• Impact of new tax residency rules on tax protection or equalisation schemes
• Tax efficient expenses and assignee support – changes to detached duty relief and subsistence allowances.

Our course is ideal for those who are starting to deal with international issues for the first time, be it foreign expatriates sent to the UK, or British employees on assignments abroad. As 2013 sees so much change in terms of the new residency rules, it also makes an ideal refresher for those who have dealt with the issues for a number of years, who want a thorough update on the new legislation. Our comprehensive course notes will give you all the tools you need to introduce the new changes into your business.

The CIPP offer discounts for registered charities on all 1 and 2 day short courses (excluding Irish and International short courses) and 1 day conferences