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Umbrella Expenses Course

Course Overview

It is expected that the course will last about 3 hours. The course content is divided into the following sections:

  1. General/Supplementary charging provisions
    Expenses are allowable against income. For a full understanding, and before we look at expenses, it is necessary to know what is income for tax purposes. This is a very brief overview before we move on to ……
  2. Expenses other than travel
    Each and every holder, wholly, exclusively and necessarily in the performance of the duties of the employment  e.g. stationery, training courses, clothing, professional subscriptions, telephone etc.
  3. Travel
    In the performance of the duties of the employment, covering travel between workplaces and travel within a workplace.
  4. Travel to temporary workplaces
    Covering permanent/temporary workplaces, geographical areas, aggregation of workplaces “close” to one another, the 24 month rule and the 40% rule of thumb. There will be examples to be worked and examples to promote discusson. These examples will also show how the structure of an umbrella affects what is and what is not allowed.
  5. Dispensations
    The need for and the effect of a dispensation and the need for a robust audit trail.
  6. Scale rates/benchmark scale rates
    What they are, how they work plus alternatives if they don’t suit your umbrella.
  7. Audit Trail
    The importance of a transparent, documented approach to all aspects of umbrella expenses.
  8. Post Course follow-up session
    Discussion about specific issues raised on the day which may require further information or clarification.

Pre-requisites and Content Tailoring

Course content will be customised to suit your company’s needs. To facilitate this please send me the following in advance.

  • A copy of your dispensation
  • A copy of your expense policy (and any internal guidance notes provided to staff)
  • An overview of your business (e.g. do you employ foreign workers coming to the UK? Do you have a specialised market? Do you have seasonal workers?)
  • Are those attending raw recruits or seasoned campaigners?
  • Is there anything in particular that you would like me to cover?

I am sure that some issues will surface during the delivery of the course – consider the following example:

A contractor has been with you for one year. He/she is on a one year contract. The contract comes to an end but is then extended by a further 12 months. Is travelling for the second twelve months allowable? The answer would probably be yes, for most of the year. However, if the contractor takes a one week holiday before stating the second 12 months upon his/her return the answer to the above would be no. HMRC will be on the look out for cases such as this to check your understanding of the rules and that you apply them correctly.

Training will be on site

In order to minimise disruption to your business we recommend that you host the course where this is possible. The course is PowerPoint based presentation. If not forthcoming audience participation will be encouraged. All materials will be provided and I can provide both projector and screen if required. Limited space should not present any problems as long as the screen area can be seen by all.

Costs (including multi session discount)

The cost of the course will be tailored to fit your needs. The maximum cost of the course is £750.00+Expenses irrespective of the number of attendees. 9/10 per group is ideal – maximum 12. If two courses are required and can take place on the same day the charge will be £950.00 +Expenses. This cost includes all preparatory work to ensure that the content of the course fits your needs plus follow up meeting with senior management to discuss outcome and any problems, in particular problems that may affect the complaint running of the umbrella.

If, however, your requirements are minimal then a fee can be negotiated – for example  (and from experience) a small number of people attending are likely to require less time and if your needs do not require special preparation or in depth follow up the cost will be considerably lower – I realise that the needs of the smaller umbrella are likely to be less than the larger umbrella and this can be reflected in the cost of the course. You will need to contact me to discuss – minimum cost (course only – no follow up meeting) is likely to be in the region of £400 + Expenses

Additional Support Services

Following the course for a negotiated monthly fee I can offer a priority email/telephone helpline or alternatively a pay as you go non priority service. In addition I can provide a follow up (say 6 months later) audit to assist you in ensuring that everything is working to plan. Regular audits can be arranged and included in the monthly negotaited fee. See the link at the top of this page – priority helpline.