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Practical Tax Issues Relating to Expatriate Employees

Quorum Training

Summary

Price
£654 inc VAT
Study method
Classroom
Duration
1 day · Full-time
Qualification
No formal qualification

Location & dates

Location

Address
61-65
Great Queen Street
Central London
London
WC2B5DA
United Kingdom
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Address
9-10 Portland Pl, Marylebone
West London
London
W1B1PR
United Kingdom
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Overview

SPEAKER: RUSSELL COCKBURN

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.

Description

CONTENT

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

Who is this course for?

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.

Questions and answers

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Legal information

This course is advertised on reed.co.uk by the Course Provider, whose terms and conditions apply. Purchases are made directly from the Course Provider, and as such, content and materials are supplied by the Course Provider directly. Reed is acting as agent and not reseller in relation to this course. Reed's only responsibility is to facilitate your payment for the course. It is your responsibility to review and agree to the Course Provider's terms and conditions and satisfy yourself as to the suitability of the course you intend to purchase. Reed will not have any responsibility for the content of the course and/or associated materials.

FAQs

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