Study Method In-class, Online
Provider CIPP
Recognition CIPP, CPD, IPPE Education and Training
Start Date Enrol anytime

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Course overview

Do you deal with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad? This course will provide you with the very latest developments in this growing area, focusing on the latest hot topics.

Please note: Materials for this course will be made available via an online platform, however a selection of these materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

  • 7 CPD points

  • Part of the International payroll group

Who's It For?

This course is aimed at payroll and HR professionals who are new to dealing with international issues; be it processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad.

This course will provide the very latest developments in this growing area, focusing on the latest hot topics and will give delegates the necessary tools required to ensure ongoing compliance in this complicated field.

This course is aimed at individuals managing a global payroll office or individuals about to move into this area and payroll specialists who deal with international issues; including processing the pay for foreign expatriates sent to the UK, or British employees on assignments abroad.

It would also be beneficial for payroll staff who wish to increase their knowledge, confidence and ability within their role

It should be noted that this course is not designed for those new to payroll.

Job outcomes

  • HR & Finance Roles

Want to see more job outcomes and how your future could change?

What you'll learn

On completion, delegates should be able to:

  • Understand the obligations in respect of current legislation
  • Manage the filing of pay data to HMRC and understand the options available for processing expatriate employees
  • Understand residence terminology
  • Understand EEA social insurance mobility rules
  • Understand the tax equalisation process and perform tax equalisation calculations

The main objectives of this course relate to how the payroll department should manage expatriate assignees sent either to or from, the UK. How will you effectively manage the requirement to file pay data to HMRC on or before the payment date, when payment might be made via a home country payroll you have no control over?

Recognitions

CIPP

Accredited/ Certified by CIPP

CPD

Accredited/ Certified by CPD

IPPE Education and Training

Accredited/ Certified by IPPE Education and Training

Study method

  • In-class In-class info icon
    In class delivery - predominately face to face course content conducted at a specific location
  • Online Online info icon
    Online delivery - online course content with the exception of assessments and work placement
  • Blended Blended info icon
    Blended delivery - both online course content and partial face to face requirements
  • Virtual Virtual info icon
    Virtual Delivery - Live and interactive classroom-style learning conducted completely online
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Duration study load

  • One day

Course starts at 9:30 AM

Delivery

In Class & Online

Entry requirements

None essential. However, delegates should work in either a payroll or HR capacity, in which their role gives exposure to global mobility issues.

Find out more about the entry requirements for this course

Pathways

  • Payroll Update
  • The Foundation Degree in Payroll Management

Subjects

Course content
Residence and domicile
  • Statutory residence test
  • Exceptional presence and transit days
  • International transport workers
  • Remittance of basis of taxation
Double tax agreements
  • OECD model treaty
  • Article 15 employment income
  • Tax information exchange agreements (TIEA)
Taxation of foreign nationals on assignment to the UK
  • How UK tax is collected on foreign nationals
  • Modified PAYE schemes
  • Section 690 directions
  • Expat starter declarations
Taxation of UK assignees sent to work abroad
  • Employment contract requirements
  • Leaving the UK for up to 183 days
  • Leaving the UK for more than 183 days in one complete tax year
National insurance contributions
  • Basic principles
  • Residence of employee
  • EEA posted workers
  • Multistate workers
  • Regulation 883
Tax equalisations schemes
  • Types of scheme
  • Issues to address when drawing up schemes
Travel and subsistence payments
  • UK tax residents working overseas
  • HMRC approved daily allowances
  • Relocations to the UK

Want more information about the subjects for this course?

Payment options

Price on request

Find out more about the payment options for this course

About CIPP

The Chartered Institute of Payroll Professionals (CIPP) is the Chartered Institute for payroll, pensions and reward professionals in the UK. With more than 9,500 individuals benefitting from the CIPP's membership benefits and CIPP-approved qualifications and training, the Institute is dedicated to raising the profile of payroll in businesses across the UK. IPP Education Ltd (IPPE) is a wholly owned subsidiary of the CIPP. IPPE is an education and training provider specialising in payroll, pensions and reward, that develops, delivers, assesses, and awards its products to the relevant industry standard. Why choose IPPE? All content is developed in liaison with employers and industry leads within payroll, pensions and reward. All of IPPE’s products are CIPP-approved for quality and legislative compliance. Our training courses are delivered by professionals active within the payroll, pensions or reward industries. Our end-point assessments are conducted by qualified assessors active within the payroll industry. Our qualifications are delivered and assessed by qualified tutors active within the payroll, pensions or reward industries.

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