The Tax Aspects of Internationally Mobile Employees

Global trade continues to grow, Pandemic or not. Companies continue to send employees on assignments into and out of the UK, and there are significant payroll consequences that result. This course considers the issues and explains the significant variations to standard HMRC processes available to ensure compliance with all tax legislation. And what about all of those employees working from home where home is no longer the UK? The session is targeted at Payroll, Tax and HR professionals who have some responsibility for the administration of payroll records for secondees. This focused session will cover the following topics:

• The scope of PAYE liability for those coming to the UK
• Double Taxation Agreements
• Business visitors and EPAPP4
• Modified PAYE schemes EPAPP6
• Modified NIC schemes EPAPP7A and 7B
• Net of Foreign tax Credit Relief
• The UK/EU Trade and Cooperation Agreement – social insurance impact and A1 certificates
• Reciprocal social security agreements and certificates of coverage
• UK NIC and the 52-week rule for Rest of World jurisdiction

The session will provide worked examples illustrating how to operate the special variants to UK PAYE procedure, and will also include short interactive exercises to demonstrate the learning points.  By attending this session delegates will be able to:

• Identify to which employees UK PAYE and payroll reporting requirements apply
• Operate the various variants to standard PAYE procedure when processing expatriate employee payroll records
• Understand how the UK/EU arrangements detailed on the trade and cooperation agreement work in practice
• Apply the correct NIC rules to assignees as determined by where they are travelling from/to