This course provides an overview of the treatment of tax and NICs for non-UK employees working in the UK. Delegates will understand the different ways to package the employee’s remuneration, the treatment for tax and social security (National Insurance) based on different circumstances and the required reporting.

Usually tax specialists will support businesses in determining the tax and social security status and reporting for foreign workers in the UK, and may provide support to calculate pay but its still important for payroll, finance and HR understand the different options and the implications this has for the employer and the employee.

The course includes:
• Tax residency in the UK including the various tests to establish residency
o Current rules and tests
o Being resident and ordinarily resident
o Being resident and not ordinarily resident (s690)
o Establishing UK tax residency
o Expat starters declaration for HMRC
o UK liability
• Offshore employment entities
• Short term business visitors (EPA PP4)
• Net of foreign tax relief (EPA PP5)
• Modified PAYE schemes (EPA PP6)
• Dedicated expatriate schemes
• Double taxation agreements
• Dependant personal services
• Permanent establishments
• Secondments
• Tax equalisation schemes
• Hypothetical tax deduction (hypo tax)
• National insurance and social security
o Posted workers ACD 181
o Form A1
o Multi state workers
o Reciprocal agreements
o Modified NICs (EPA PP7A)
• Travel and subsistence including:
o Per diems
o Detached duty relief
o Removal expenses
• UK expatriates
• Net assignment salary
• Managing foreign payrolls
• Useful links

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates

ON DEMAND

Other means of training 

Click here to attend this course in a classroom 

For further information contact us on 0203 871 8870 or training@globalpayrollassociation.com

This course provides an overview of the treatment of tax and NICs for non-UK employees working in the UK. Delegates will understand the different ways to package the employee’s remuneration, the treatment for tax and social security (National Insurance) based on different circumstances and the required reporting.

Usually tax specialists will support businesses in determining the tax and social security status and reporting for foreign workers in the UK, and may provide support to calculate pay but its still important for payroll, finance and HR understand the different options and the implications this has for the employer and the employee.

The course includes:
• Tax residency in the UK including the various tests to establish residency
o Current rules and tests
o Being resident and ordinarily resident
o Being resident and not ordinarily resident (s690)
o Establishing UK tax residency
o Expat starters declaration for HMRC
o UK liability
• Offshore employment entities
• Short term business visitors (EPA PP4)
• Net of foreign tax relief (EPA PP5)
• Modified PAYE schemes (EPA PP6)
• Dedicated expatriate schemes
• Double taxation agreements
• Dependant personal services
• Permanent establishments
• Secondments
• Tax equalisation schemes
• Hypothetical tax deduction (hypo tax)
• National insurance and social security
o Posted workers ACD 181
o Form A1
o Multi state workers
o Reciprocal agreements
o Modified NICs (EPA PP7A)
• Travel and subsistence including:
o Per diems
o Detached duty relief
o Removal expenses
• UK expatriates
• Net assignment salary
• Managing foreign payrolls
• Useful links

Virtual training courses are delivered via an interactive software provided by the GPA, allowing you to have a virtual learning experience wherever you are in the world. 

Course Dates

ON DEMAND

Other means of training 

Click here to attend this course in a classroom 

For further information contact us on 0203 871 8870 or training@globalpayrollassociation.com