UK Essentials: Payroll & HR Update

The International Payroll & HR Refresher course aims to cover sending employees abroad to work and having employees come to work in the UK. The course will particularly focus on recent changes including the new UK tax residency rules and the amended NIC’s regime applicable to offshore employment entities from April 2014.

Taxation

  • Residence and domicile – how these affect UK taxation
  • HMRC forms P85 & P46 (Expat)
  • Overseas workday relief – s 690 Directions
  • Using the short term business visitor scheme to avoid PAYE
  • Modified PAYE scheme – how to run one
  • Double Taxation Agreements – practical application
  • Foreign Tax Credit Relief – how to operate via payroll
  • Directors – special rules
  • Share options and bonuses

 

NIC’s

  • Work within the EEA – Form A1
  • Using Reciprocal Agreements – certificates of coverage
  • Rest of the World – the 52 week rule
  • Host employer obligations in the UK
  • Modified NIC schemes – how to run one
  • Directors – special rules
  • Statutory payments

 

Administration

  • Setting tax efficient expense packages for expatriates and expatriates
  • Posted Workers Directive – EEA
  • Tax equalisation (or Hypo tax) – how to design and run a scheme
  • Registering for payroll abroad – some key steps to take when opening for business in a new jurisdiction

Software issues – a look at sourcing payroll solutions cross-border

For further information or to book a course contact us on 0203 871 8870 or training@gpa-global.org

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