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1 day£643 +VAT
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Quickly gain a technical knowledge of international payroll

Whether you are receiving employees into the UK from overseas branches or sending UK employees abroad, this workshop covers all the principles involved in running an international payroll, including:

  • when to operate PAYE
  • how to plan for social insurance liability
  • the various certificates and forms and best practice

We also explain the concepts of Double Taxation Agreements, available tax breaks for expense packages and tax equalisation policies.

Courses Overview

Duration: 1 day Price: £643+VAT CPD: 6 hours (certificated)

Who will it benefit?

This course is suitable for all management and staff who have some responsibility for administering international payrolls. It is also ideal for HR or finance-based staff who need an overview of the complexities of international tax and social insurance, with a focus on global mobility issues.

What you'll achieve?

On completion of the course delegates will understand the basic tax and NI rules relating to employees coming to work in the UK and going to work abroad, be able to explain how tax equalisation schemes work and be able to explain the different terms used in relation to international employees.

Course Content

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  • Taxation
  • Residency and domicile, principles and practical impact on payroll
  • Finance Act
  • Different UK residency statuses, how to use these within payroll & HR
  • PAYE procedures applicable to UK arrivals and departures
  • Short term business visitor scheme EPAPP4
  • Modified PAYE scheme EPAPP6, how to operate a scheme
  • Double taxation agreements, how to use them in payroll
  • Use of the OECD Model Tax Treaty Commentary regarding employment income
  • Net of Foreign Tax Credit Relief EPAPP5
  • Special rules for offshore working
  • Subsistence and expenses packages, tax efficient models
  • P85 and P46 (Expat), when to complete
  • NT tax code, HMRC criteria for issue
  • Bonus schemes and share options, how to tax them
  • Directors, special rules
  • Social insurance
  • Basic ideology
  • Residence of Employee and Employer
  • Rules for European Economic Area, Form A1 and scope of coverage
  • Rules for Reciprocal Agreement countries, how to interpret the agreements
  • Rules for rest of the world, how the 52-week rule works
  • Host employer obligations, when do you become liable for UK NICs on an overseas secondee?
  • Modified NIC schemes EPAPP7a & b, how to ease the administrative burden
  • Directors, special rules.
  • Best practice
  • What to provide employees arriving in the UK or going overseas
  • Security and corruption – what are the risks?
  • Cultural considerations – are you ready to run payroll around the globe?
  • Tax equalisation schemes
  • The advantages and disadvantages of introducing a scheme
  • How to document the scheme and explain it to your employees
  • Issues when considering equalising for social insurance
  • Points to consider when designing or modifying a scheme

"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy
Payroll Manager at Cancer Research UK

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1 day£643+VAT
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