In this course Tim Kelsey looks at the potential tax liability for those visiting the UK on business and ongoing UK liabilities for Brits sent on assignments abroad. Just how can a business effectively operate UK PAYE on a US national sent to work in the UK, who remains paid in US dollars on the American payroll? We look at each of the special PAYE variation schemes available to process expatriate employee’s tax and NIC liabilities and explain exactly how these work. The schemes offer clients significant easements from standard processing deadlines, allow for the widespread use of estimates of income and provide generous post year deadlines for making final correct submissions. Any business who receives visitors from abroad, even those coming just for a few days, should be using at least one of these schemes.
The following areas will be covered during this course:
- Short Term Business Visitor Agreements with HMRC EPAPP4
- Modified PAYE schemes EPAPP6 and Annual PAYE schemes EPAPP8
- Direct Payment PAYE schemes
- Net of foreign tax credit relief EPAPP5
- Modified NICs for foreign assignees to the UK EPAPP7a and Modified NIC’s for UK employees on assignment overseas EPAPP7b
He runs a number of international payroll training courses, and is an enthusiastic and engaging tutor. He also runs training events on an in house basis to allow a company to focus on the international issues that are important to them, and will often produce bespoke work for clients not available on the open market. Tim has been a full member of the Chartered Institute of Payroll Professionals in the UK for over 30 years and was made a Fellow of the Institute in 2019. He holds the Irish Payroll Association’s Payroll Technician Certificate, and is a member of the Association.
When not training or writing, he also provides a range of specialist consultancy services to the industry, primarily focused on international payroll requirements. Recent projects include negotiations with the Irish Tax Authorities to forward a voluntary disclosure, Implementing a global payroll solution for a large US legal firm operating in 10 different jurisdictions, designing and implementing tax protection and equalisation schemes, performing health checks on Irish payroll software, performing a global review of payroll operations for a large US based client in 83 countries, and assisting a large charity to establish a shared services centre processing payrolls for 22 African countries in Nairobi.
The payroll health check process can be particularly useful for a client – a recent check generated a UK National Insurance refund of employer’s contributions totalling £130,000. Another client was able to negotiate a reduction in initial penalties levied in Ireland on a voluntary disclosure. A third has used the process to identify significant shortcomings in the processing of Norwegian taxes and related tax administration. He has contacts within the payroll industry around the world and likes nothing more than to talk “payroll” at global gatherings!