Course Details

Getting employment taxes right for those who work across international borders is one of the perennial issues for global business. Whether we have to deal with frequent business visitors, assignees or those who routinely work in two or more countries, the complexity of achieving compliance at reasonable cost is a constant challenge for clients. PAYE withholding rules often mean that a UK or Irish company can have withholding obligations for a person they don’t directly employ. Just how will these obligations be met if an employee continues to be paid in full or in part back on their home country payroll? Fortunately, both HMRC and Revenue are aware of the issues, and offer a range of non-mandatory options which allow business to meet their legal obligations with significant easements on the standard compliance rules. 


Our two-hour presentation explores the various modified schemes and explain how to use these. We will use the example of cross border working between the UK and Republic of Ireland, but the principles we will explain will apply to any combination of countries. 

 

In this two-hour session Tim Kelsey covers the following topics:

  • The scope of obligation to operate PAYE in both the UK and the Republic of Ireland
  • Business visitor reporting – using an EPAPP4 scheme in the UK and the temporary assignee release scheme in ROI
  • Direct Payment Schemes – what are they and who can they cover?
  • UK Modified PAYE scheme EPAPP6 and Annual PAYE Schemes – What are they and who can they cover?
  • UK Net of Foreign Tax Credit Relief Scheme EPAPP5 – what is it and how can it cover?
  • ROI Double Deduction 1 form – what is it and how can it cover?

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CPD Course Speaker

Kelsey’s Payroll Services Ltd

Tim Kelsey

Tim has worked in the Payroll Industry for 33 years, for many years as a Payroll Manager for large UK organisations paying up to 18,000 employees. His particular specialism is international payroll, and he has run payrolls from Kingston, Jamaica to Entebbe, Uganda, and most places in between. In 2007 he formed his own company, and now spends much of his time writing and lecturing on all aspects of global payroll. He is a regular lecturer for PayrollOrg, IPASS, CIPP and many more payroll and HR training companies covering payroll rules in countries such as the UK, China, India, France and Germany.

When not lecturing or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. He has contacts within the payroll industry around the world and likes nothing more than to talk “payroll” at global gatherings!