International Employees - Special Variations to Standard UK PAYE (Nov 23)
Category: Tax | Duration: 2hrs | Tag: VODWITX2UK23S2 | Type: Video | Course Level: Intermediate | Speaker: Tim Kelsey | Date: 08/11/2023 11:00
Course Details
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
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!
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!