Financial Skills: Tax: Practical Tax Issues Relating to Expatriate Employees

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Course Overview

HMRCis becoming increasingly interested in the tax affairs of inward and outward bound expatriate employees. Payroll managers dealing with these movements of employees face an increasingly rigorous compliance environment. As movement of labour on the international markets becomes an ever more commonplace event this course provides an opportunity for those dealing with these issues to review their knowledge of the practical matters to be dealt with on the PAYE affairs of such employees.

Course Outline

RESIDENCE AND DOMICILE

• A review of the basic rules for residence of employees
• The determination of domicile and the impact of a move

EMPLOYMENT TAXATION -CHARGING PROVISIONS

• The three classes of employment earnings
• Resident but not ordinarily resident
• Not resident
• Not domiciled
• Importance of where duties performed
• Split/dual contract issues?
• Mobile workers
• Day counting issues
• The impact of double tax treaties

PAYE ISSUES

• Inward bound employees
• Outward bound employees
• Host employer rules
• Short term visitors scheme
• Modified and equalised PAYE schemes
• Alternative PAYE procedures

NATIONAL INSURANCE

• Basic rules for identifying NIC liability
• Movements in the EU
• Dealing with reciprocal agreements

BENEFITS IN KIND

• Travel expenses
• Relocation costs
• Housing
• Other benefits

Financial Skills: Tax: Practical Tax Issues Relating to Expatriate Employees / CM9619