TRAINING COURSES
CPD Counts towards
CPDACCREDITED2017
International payroll One day duration
CPD Counts towards
Who is this course aimed at? This course is ideal for those who are new to dealing with international issues; be it foreign expatriates sent to the UK, or British employees on assignments abroad. Revenue authorities around the world continue to scrutinise international employees closely, and the course will provide the very latest developments in this growing area, focusing on the latest hot topics. Our comprehensive course notes will give you all the tools you need to ensure that your business remains compliant in a complicated field bearing significant risk for your company. What will I learn? Come and hear how the introduction of real time information (RTI) has changed 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 via 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?
Course content l Statutory residence test – conclusive overseas tests l Conclusive UK tests l Practical application of sufficient ties tests l Day counting l International transport workers l Concept of not ordinarily resident l Use of overseas workday relief on payroll via Section 690 directions l Impact of RTI on modified PAYE and NICs schemes l Impact of RTI on short term business visitor schemes l Impact of RTI on net of foreign tax credit relief via PAYE scheme l Use of dedicated expatriate PAYE schemes l EEA mobility issues and changes introduced for air crew l Impact of new tax residency rules on tax protection or equalisation schemes l Tax efficient expenses and assignee support – changes to detached duty relief and subsistence allowances Tim Kelsey Tim has been in the payroll industry for over 25 years, working as a payroll manager for large public sector bodies paying up to 18,000 employees. His particular specialism is international payroll, and he has run payrolls from Kingston, Jamaica to Entebbe, Uganda. In 2007 he formed his own company, and now spends much of his time writing and lecturing on all aspects of payroll. His articles on international payroll often feature in Professional in Payroll, Pensions and Reward. Tim has been a full member of the Chartered Institute of Payroll Professionals in the UK for over 20 years. He holds the Irish Payroll Association’s Payroll Technician Certificate and is a member of the Association.
Course aims On completion, delegates should be able to: l Understand the obligations in respect of new legislation l Manage the filing of pay data to HMRC l Understand residence terminology l Understand EEA mobility rules
“Extremely informative and well presented” Lynn Walker ACIPP, assistant accountant, JDR Cable Systems Ltd
When not training or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. Projects include negotiations with
the Norwegian and Irish Tax Authorities to forward a voluntary disclosure, designing and implementing tax protection and equalisation schemes, performing health checks on Irish payroll software and launching a new payroll in New Zealand for a client. The health check process can be particularly useful for a client – a check generated a UK national insurance refund of employer’s contributions totalling £130,000. He has contacts within the payroll industry around the world and likes nothing more than to talk ‘payroll’ at global gatherings.
74
For more information please visit cipptraining.org.uk or email training@cipp.org.uk
Made with FlippingBook - professional solution for displaying marketing and sales documents online