Lecturer: Anne Mathieson

This course looks at the law and practice in establishing employment status and dealing with the calculation of taxable emoluments, expenses and the treatment of a wide range of benefits in kind. It is aimed at finance directors and those with overall responsibility for the payroll.

Programme

• Establishing employment status; employed v self employed
• Employer responsibility
• Employee emoluments, golden handcuffs and handshakes
• Allowable expense rules in general
• Permanent and temporary workplaces - impact on travel and subsistence payments.
• Expenses of UK residents working overseas
• Taxable and exempt benefits in kind
• Car benefits and benefit hot topics
• Remuneration packages and salary sacrifice
• The PAYE regime and employer responsibility
• Dispensations and PSA arrangements
• The new HMRC compliance regime
• Recent changes and proposed developments

One day course 09.30 – 17.00