by Helen Wood

• client needs
• options
• solution
• Implement and ongoing admin

by Tim Palmer

• Conditions
• Tribunals
• Short-cut
• Partnerships

by Martin Jackson

• Introduction
• Taxation and exemptions
• Specific considerations
• PAYE & NICs, reporting, etc.

by Tim Palmer

• Key factors and indemnities
• Case law
• Areas of attack
• IR35

by Martin Jackson

• Employment-related
• Exemptions
• Taxable amount
• Loans written-off

by Keith Gordon

• What?
• When?
• How?
• Apply

by Helen Wood

• Registering ERS schemes
• Completing return templates
• Common issues
• Checking and submitting returns

by Martin Jackson

• Maximum NICs
• Annual maximum Class 1 NICs
• Eligibility for deferment
• Deferment procedure

by Martin Jackson

• Identify an EFRBS
• Treatment of contributions
• Treatment of benefits from an EFRBS
• Foreign schemes and residence

by Martin Jackson

• Know the purpose of the legislation
• Understand the ‘gateway’
• Apply the exclusions
• Take account of adjustments

by Martin Jackson

• Why RCAs are important
• Identify a RCA
• Apply PAYE
• Identify potential tax consequences

by Keith Gordon

• Background
• Challenges to FTT decisions
• Applying the tests
• Application by UT

by Martin Jackson

• Identify the appropriate area
• EU/EEA and Switzerland
• Reciprocal agreement countries
• Rest of the world

by Martin Jackson

• Identify who is a director
• Check if a concession applies
• Assess the annual or pro-rata earnings period
• Calculate NICs on an annual or pro-rata basis

by Martin Jackson

• Define terms
• Decide tax/NICs treatment
• Apportion income - tax
• Apportion income - NICs

by Martin Jackson

• Gaps in NIC records
• Entitlement to benefits/pension
• Voluntary contributions
• Suitability and efficiency

by Martin Jackson

• Who is a director?
• Special treatment
• Director’s earnings
• Termination payments

by Tim Palmer

• Tax positions
• Fiscal benefits
• Sequence of events
• HMRC consultation

by Martin Jackson

• The normal PAYE treatment
• The special arrangements available
• The appropriate arrangement
• Implementing the procedures

by Tim Palmer

• Key factors
• Other factors
• Tax status
• Cases and enquiries

by Martin Jackson

• Appropriate areas
• EU and Switzerland
• Reciprocal Agreement Countries
• Rest of the World

by Keith Gordon

• Self-employed allowable expenditure
• Employed allowable expenditure
• Claiming expenses
• Denial of deductions

by Graeme Connell

• Introduction
• Qualifying conditions
• Other issues
• Tax implications

by Keith Gordon

• Overview of facts
• Contractor loan schemes
• Under-estimating liability
• Discovery rules

by Keith Gordon

• Overview of facts
• Contractor loan schemes
• Under-estimating liability
• Discovery rules

by Martin Jackson

• Clients
• Fee-payers
• Deemed direct payments
• Disagreement process

by Martin Jackson

• Identification
• Basic tax rules
• Effect of elections
• Calculate the tax

by Graeme Connell

• Introduction
• Tax and exemptions
• Specific considerations
• PAYE, NIC, reporting etc.

by Tim Palmer

• Conditions
• Tribunals
• Short-cut
• Partnerships

by Keith Gordon

• Overview
• Facts
• When a car is available
• Discovery rules

by Keith Gordon

• Conditions
• Tribunals
• Short-cut
• Partnerships

by Martin Jackson

• Identify who is a director
• Check if a concession applies
• Assess the annual or pro-rata earnings period
• Calculate NICs on an annual or pro-rata basis

by Martin Jackson

• Tax relief for business travel
• Permanent workplaces
• Temporary workplaces
• Substantially ordinary commuting

by Tim Palmer

• Transport
• PSAs and trivial benefits
• Specific P11D benefits
• Other benefits in kind

by Martin Jackson

• Importance of RCAs
• Identifying RCAs
• Applying PAYE
• Further tax effects

by Julie Clift

• Relevance
• Legal framework
• Determining factors
• Anti-avoidance

by Martin Jackson

• Max. Class 1 & 2 NICs
• Calculation process
• Eligibility for deferment
• Deferment procedure

by Julie Clift

• Employment-related
• Exemptions
• Taxable amount
• Loans written-off

by Martin Jackson

• Identify
• Check
• Determine
• Decide

by Martin Jackson

• Normal PAYE treatment
• Special arrangements
• Appropriate arrangement
• Implement the procedure

by Julie Clift

• Overview
• New starter
• Code after leaving
• IR35

by Martin Jackson

• Identify appropriate area
• EU member states
• Reciprocal Agreement
• Rest of the world

by Martin Jackson

• Identify the client
• Identify the fee-payer
• Calculate direct payment
• Disagreement process

by Martin Jackson

• Identify a director
• Does a concession apply
• Assess pro-rata earnings
• Calculate NICs