Learning outcomes: Global courses
Principles of Global Mobility for Payroll
Short Term Secondments (EEA)
• Explain the term Global Mobility in a payroll context • Identify the different types of Global Mobility arrangements • Advise on best practises when establishing an international payroll.
• Identify the tax and NICs liabilities for an employee seconded to the European Economic Area (EEA) for less than 12 months • Explain what a shadow payroll is and when it is required • Describe the reporting requirements in the UK for an employee seconded to the EEA for less than 12 months.
Advanced Global Mobility for Payroll
Short Term Business Visitors
• Identify and apply the criteria for determining tax residency in the UK. • Explain how to determine where an individual is domiciled • Locate and interpret relevant double taxation agreements and social security reciprocal agreements.
• Explain the purpose of a Short-Term Business Visitor (STBV) arrangement • Identify the eligibility criteria for inclusion in a STBV scheme • Describe how to establish a new STBV scheme.
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