On this course you will learn:
Principles of Global Mobility for Payroll
- Explain the term Global Mobility in a payroll context
- Identify the different types of Global Mobility arrangements
- Advise on best practises when establishing an international payroll.
Advanced Global Mobility for Payroll
- Identify and apply the criteria for determining tax residency in the UK.
- Explain how to determine where an individual is domiciled
- Locate and interpret relevant double taxation agreements and social security reciprocal agreements.
Short Term Business Visitors
- Explain the purpose of a Short-Term Business Visitor (STBV) arrangement
- Identify the eligibility criteria for inclusion in a STBV scheme
- Describe how to establish a new STBV scheme
Short Term Secondments (EEA)
- Identify the tax and NICs liabilities for an employee seconded to the European Economic Area (EEA) for less than 12 months
- Explain what a shadow payroll is and when it is required
- Describe the reporting requirements in the UK for an employee seconded to the EEA for less than 12 months
Courses are delivered using the IPPE Online Learning Portal. Once registered for the course, you will be introduced to the topics covered throughout the hour and the course learning outcomes. Learning is achieved via a step-by-step process throughout the module, with a short test at the end of each topic, ensuring you have a full understanding of the course.
The e-learning course guides you through:
Principles of Global Mobility for Payroll
- Types of Global Mobility
- Managing an international payroll
- Other considerations
Advanced Global Mobility for Payroll
- Residence
- Domicile
- Double taxation agreements
Short Term Business Visitors
- Identifying tax and NICs liability
- Setting up a Short-Term Business Visitor scheme
Short Term Secondments (EEA)
- Introduction and overview of overseas secondments
- Identifying tax and NICs liability
- What is a shadow payroll?
One per course completed
* maximum of 10 of this type per CPD year