Course: Good Payroll Practice

This course is for delegates who understand the day-to-day routines but who need to know how to identify & treat the special situations that arise. Areas that give rise to difficulties and errors will be highlighted.

Course summary:

Course summary:

Income tax (PAYE)
Capturing all relevant payments
Income tax—Special circumstances
Employed or self-employed?
K code issues
A recap on starters’ and leavers’ issues
Mileage allowance payments
Termination payments
Redundancy payments
Payments in lieu of notice (PILONS)
Structuring payments to minimize tax & NIC costs
Compromise agreements & ex gratia payments
Attachment of earnings—an overview
National Insurance Contributions
Benefit-in-kind issues, inc. broadband & telephones
Correct treatment of mid-month new employees
Special treatment of company directors
SMP: Gillespie & Alabaster cases
In-year preparation for a smooth year-end
Seconding employees to or from overseas

Course suitability:

Payroll staff as a development of their skill base. Other staff who deal with payroll as part of their many duties. Also suitable for staff who wish to develop further the skills achieved by attending ‘Payroll Basics’.

This course requires some knowledge of the subject

The course lasts for 1 day - Cost of this course is £295+VAT