2 Part Course  | 
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Global Mobility Solutions: The Tax Issues

2 Part Course  |  Learn about the interaction between domestic law and Double Tax Treaties to determine the correct taxation position for each individual

A beautiful and breathtaking view of an airplane flying over a tall building

A one-day Global Mobility course presented over two-half days in a virtual class from 9:30am to 1:00pm UK time

Part One

Global mobility training covers the general considerations for internationally mobile employees

Residency

  • When is UK tax residency lost or acquired?
  • How are dual resident individuals treated?
  • The impact of split-year treatment and the timing of relocation to avoid issues arising
  • The decisions about remote working from a legal and taxation perspective: risks of creating a permanent establishment

Domicile

  • Potential challenges to non-domiciled status for longer-term employees
  • Planning options for managing overseas assets and minimising remittances

Comparing Assignments and Changes in Employment

  • Legal issues
  • Tax issues
  • Social Security issues

Mitigation of Tax Liabilities for UK Resident Employees

  • Managing of dual contracts
  • Claiming overseas workday relief

Part Two

Sourcing of Income

  • This global mobility course assesses what is taxable in the UK under general principles
  • Looks at disregarded income for non-resident employees
  • Aspects of Double Tax Relief

Considering Where Duties are Performed

  • Are UK duties incidental to those performed outside the UK?

Termination Payments

  • The importance of the legal agreement between the parties

Employment-Related Securities

  • Considering the nature of the share scheme, when income arises and how it is taxed
  • International mobility conditions and the interaction with remittance basis

Expenses Deductible in Computing Employment Income

  • Detached duty relief
  • Pension contributions

Short-Term Business Visitors

  • Global mobility tax training covers the legal relationships and responsibility for employment taxes
  • The payroll implications of those relationships

Interaction with Double Tax Treaties

  • Article15 exemptions
  • Including considering variations to the OECD Model Treaty provisions in specific jurisdictions and the impact
  • Managing the conditions for the exemption to apply
    The global mobility compliance aspects of managing those provisions
  • returns to be submitted to HMRC to include App4–8 arrangements
  • the typical information HMRC expects to be collated

National Insurance/ Social Security

  • Our global mobility tax course participants to understand the differences between Social Security contributions and tax
  • How to deal with the Social Security aspects of international assignments
  • Applying for certificates of coverage

A Practical case study brings together the relevant facets of global mobility training

Global mobility courses are delivered by a consultancy company Director, an expert in taxation, share scheme advice, reward and lecturing. He has developed a specialised share scheme service for small companies and advises FTSE companies on communication. Lecturing covers most aspects of Direct Taxation but his particular interests include employment taxation and transfer pricing; posing an unusual conceptual challenge. Before this, our trainer took the level 7 CIPD Master's qualification and led the Share Schemes team for a portion of his time across 9 years at Henderson.

Before Henderson, our training lead was with Australian Mutual Provident (AMP) and helped set up one of the first Share Incentive Plans (SIP) for large companies in 2001. It was so unusual at the time that the Revenue called to find out how they could encourage more large companies to adopt SIP.

Starting his career in taxation this expert spent 16 years working in three of the “Big Four” accountancy firms. The culmination of such experience saw him land the role of Senior Manager with Deloitte & Touche. Here he worked on issues such as profit-related pay, share schemes, expatriate tax, tax investigations, reward management, US taxation, transfer pricing and corporate tax.

Global mobility training is delivered by a highly knowledgeable trainer with first-hand, high-level, industry experience.

  • Global mobility tax courses consider the general tax position for inbound and outbound employees whether long-term or short-term visitors
  • Participants cover the specific provisions relating to the treatment of internationally mobile employees and understand the detailed conditions which enable them to apply
  • Understand the compliance issues and detailed record-keeping requirements as determined by HMRC, in particular, deciding who has legal responsibility for payroll taxes based on employment relationships
  • Consider the specific rules relating to remuneration such as employment-related securities and termination payments
  • Understand the interaction between domestic law and Double Tax Treaties to determine the correct global mobility taxation position for each individual
  • Global mobility training highlights the non-tax issues required for consideration
  • Participants leave with an understanding of the practical implications of computing tax liability where tax equalisation and other global tax policies are implemented

  • Global mobility courses consider the double-tax treaties changed by the passing of a multilateral instrument thus introducing significant alterations. Changes include a primary purpose test alongside an expanded definition of permanent establishment. Training considers these changes and the effect of the use of double-tax treaties
  • Sessions look at how HMRC and other revenue authorities obtain information on globally mobile individuals and how data is used
  • Participants gain a practical insight into the topic and a theoretical analysis of the legislation
  • Those attending global mobility training courses are encouraged to ask questions and clarify any issues arising during the presentation
  • The course covers all current legislation and practice as well as practical issues arising from global mobility tax issues for payroll and HR teams
  • The session wraps up with a case study considering various real-life aspects of the issues considered

This global mobility course is a must-know for:
  • Payroll managers and staff
  • Business owners looking to expand overseas or bring in staff from overseas entities
  • In-house employment tax team members
  • HR experts who need knowledge of tax systems in international secondments

Training is a ‘nice to know’ for:
  • General practitioners looking to add value to global mobility services provided to larger clients

At Redcliffe Training our global mobility course has been carefully designed to cover all related market schemes with both in and outbound employees whether long or short-term. We cover the technical and practical aspects of working with such staff, including a full analysis of the different legal aspects of each relationship required for consideration in determining the correct tax treatment. Since many treatment aspects rely on a full understanding of the pattern of work, sessions also consider the practical aspects of record keeping and the paperwork needed to satisfy HMRC that the relevant treatment is correct.

Global mobility tax training takes into account the changes in international taxation arising from the BEPS reforms. Sessions also include a detailed technical analysis of a global mobility company in real-life client scenarios.

Number of places:
Part 1

Places Filling – book quickly

£ 695.00

Number of places:
Part 2

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£ 695.00

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