Type Speaker CPD Hours Level
3 IntroductionInformation
Accreditation Information
SRA Competency D


A global economy requires global employees and organisations increasingly require key team members to become expatriates, living or working abroad.

One thorny issue to tackle is the disparity in taxation levels between countries, after all no employee is going to want to work cross-border if this pushes up their personal tax bill. And cross-border tax compliance is becoming a bigger feature for all revenue authorities globally. Getting the rules wrong can prove an expensive experience.

The solution is to introduce a tax equalisation policy, in effect capping the employee’s exposure to all income taxes to a known maximum, whilst the company makes up the difference between the hypothetical tax contributed, and the real final bill.

But just how do you achieve this in the absence of any statutory rules?

This introductory level live broadcast will explain the basics and will also explain how UK companies can practically deal with incoming expatriate tax protected employees using an EPAPP6 modified PAYE Scheme.

If you work in HR or payroll and have responsibility for global mobility or need to arrange shadow payroll records for an incoming expatriate anywhere in the world, then this course is for you.

This live broadcast will include a case study exercise which will focus on the UK Modified PAYE scheme offered by HMRC, but the principles explained will apply to outgoing expatriates and can be applied to any combination of countries.

What You Will Learn

This live and interactive session will cover the following:

  • Tax residency and liability for expatriates
  • What is tax equalisation?
  • Why run a scheme?
  • The three broad models
  • Tax equalisation - how it works
  • Tax protection - how it works
  • Flat rate scheme -how it works
  • Hypothetical tax calculation under each of the models
  • Issues to address when designing scheme rules for your company
  • Interaction with tax partners - the tax return process
  • The balance sheet approach - how it works
  • Guaranteed net pay schemes - what is true remuneration?
  • HMRC scheme to make life easier for incoming expatriates - modified PAYE scheme
  • Comprehensive exercise covering a typical calculation for a modified PAYE scheme
  • Modified NIC schemes
  • Draft tax equalisation policy provided with course material

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 20.10.2021

N/A | 1:30pm - 4:30pm

Global Mobility & Tax Equalisation - A Toolkit for HR & Payroll Professionals - Live at Your Desk

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1:30pm - 4:30pm

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Individual licence
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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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