Course overview
Do you deal with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad? This course will provide you with the very latest developments in this growing area, focusing on the latest hot topics.
Please note: Materials for this course will be made available via an online platform, however a selection of these materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.
- 7 CPD points
- Part of the International payroll group
What you'll learn
On completion, delegates should be able to:
- Understand the obligations in respect of current legislation
- Manage the filing of pay data to HMRC and understand the options available for processing expatriate employees
- Understand residence terminology
- Understand EEA social insurance mobility rules
- Understand the tax equalisation process and perform tax equalisation calculations
The main objectives of this course relate to how the payroll department should manage expatriate assignees sent either to or from, the UK. How will you effectively manage the requirement to file pay data to HMRC on or before the payment date, when payment might be made via a home country payroll you have no control over?
Study method
- In-class
- Online
- Blended
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Duration study load
- One day
Course starts at 9:30 AM
Entry requirements
None essential. However, delegates should work in either a payroll or HR capacity, in which their role gives exposure to global mobility issues.
Pathways
- Payroll Update
- The Foundation Degree in Payroll Management
Who's it for?
This course is aimed at payroll and HR professionals who are new to dealing with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad.
This course will provide the very latest developments in this growing area, focusing on the latest hot topics and will give delegates the necessary tools required to ensure ongoing compliance in this complicated field.
This course is aimed at individuals managing a global payroll office or individuals about to move into this area and payroll specialists who deal with international issues; including processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad.
It would also be beneficial for payroll staff who wish to increase their knowledge, confidence and ability within their role
It should be noted that this course is not designed for those new to payroll.
Subjects
- Statutory residence test
- Exceptional presence and transit days
- International transport workers
- Remittance of basis of taxation
- OECD model treaty
- Article 15 employment income
- Tax information exchange agreements (TIEA)
- How UK tax is collected on foreign nationals
- Modified PAYE schemes
- Section 690 directions
- Expat starter declarations
- Employment contract requirements
- Leaving the UK for up to 183 days
- Leaving the UK for more than 183 days in one complete tax year
- Basic principles
- Residence of employee
- EEA posted workers
- Multistate workers
- Regulation 883
- Types of scheme
- Issues to address when drawing up schemes
- UK tax residents working overseas
- HMRC approved daily allowances
- Relocations to the UK
About CIPP
Leading the future of payroll and pension professionals
The Chartered Institute of Payroll Professionals (CIPP) is the Chartered Institute for payroll, pensions and reward professionals in the UK. With more than 9,500* individuals benefitting from the CIPP’s membership benefits, support and education services, the Institute is dedicated to raising the profile of payroll in businesses across the UK and internationally.
Our education portfolio has been developed based on business and individual needs, to ensure we are providing the most relevant training in the market; while our policy and research team represent our members at government consultation forums, ensuring members are up to date and have a voice.
Our Payroll Assurance Scheme (PAS) also offers compliance health checks in payroll processes and procedures to ensure you are complying with legislation to avoid large penalties, and CIPP members are governed by a code of conduct ensuring they remain highly professional, up-to-date and compliant.
In 2021 the CIPP was recognised as the best overall UK association at The Association Excellence Awards, and in 2022 achieved 39th place in the ‘Best Small Companies to Work For’ list and 5th within the ‘Best Not-For-Profit Organisations to Work For’. These prestigious accolades showcase the CIPP's commitment to quality and professionalism and acknowledge excellence in our workplace engagement.
* Correct at the time of publication