Payroll for Overseas Employees

Payroll and HR staff have a difficult job coping with the income tax and NIC
aspects of overseas staff coming to the UK and for UK staff being sent abroad for
various periods of secondment or longer term relocation. This aspect of their job
is becoming more and more important as the workforce becomes more mobile
in terms of international working. Understanding the different rules in a variety
of jurisdictions often requires outside support and this course is designed to offer
assistance.

The course will cover all aspects of staff coming to the UK and going overseas,
including tax residence and domicile, looking in depth at the forms that have to be
completed and HMRC guidance; which has been updated recently for modified
PAYE schemes and tax equalization arrangements.

Course Programme:
• Taxation rules, including residence and domicile
• What are the necessary steps that must be taken to obtain an ‘NT’ tax code
  from HMRC?
• Where are the duties performed and explaining ‘merely incidental duties?’
• Double taxation and the impact of the ‘Treaties’
• In-bound staff coming to work in the UK
• Out-bound staff leaving the UK to work abroad
• Benefits in kind, travel costs, relocation and other issues
• National Insurance and Social Security, the differing rules for EU members,
  reciprocal agreements and elsewhere
• What advice should you give employees when they go abroad to work?


Please click here to book

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