Introduction to Employment Taxes and NIC

June 19, 2019
Half Day

    Booking Form

    Your Name (required)

    Your Email (required)

    Please choose a session

    Local Authority Name

    Purchase Order Number (if applicable)

    Other Requirements (dietary or accessibility)

    Training Terms & Conditions:

    Bookings and payment
    All bookings are provisional until they have been confirmed in writing by ourselves. Confirmation will be dispatched within 7 days of the receipt of a completed booking form.   Authorities booking 3 or more places will be entitled to a 10% discount.


    Invoices must be paid in full by no later than:

    28 days following their date of issue.

    Cancellations – Residential Course

    More than 21 days : no payment due

    21-8 days : 50% of course fee

    7 days or less : full fee

    Substitutions are permitted at any time

    Cancellations – Single Day Courses

    More than 15 working days : no payment due

    14-7 working days : £100.00 cancellation charge

    6 working days or less : full fee

    Substitutions are permitted at any time

    Training Materials

    Training materials provided by us during the course are for the sole benefit of the course participant. They must not be photocopied, scanned, faxed or otherwise distributed without our prior written permission. All intellectual rights remain the property of LAVAT Consulting Limited.

    Limitation of Liability

    In the unlikely event of a course not taking place as scheduled, and for whatever reason, the financial liability of LAVAT Consulting Limited  to each participant shall be limited to the value of monies paid by that participant for attendance on the course.

    Basic Introduction to Employment Taxes and National Insurance Contributions

    This half-day course covers the fundamentals of Employment Taxation and National Insurance Contributions (NICs) to help public bodies understand the basic principles in these areas and to deal with the relevant issues arising.

    For employment taxes the course considers in detail the following essential topics: the general charging provisions, PAYE regulations and Real Time Information. It will also cover how to distinguish taxable earnings from non-taxable payments; the definition of earnings; the application of ‘rule 1’ and ‘rule 2’ in relation to when the charge to tax arises; liability to tax and whether this belongs to the employer or employee.

    With regard to NICs, we highlight and discuss the fundamental principles including: Class 1, 1A, 1B, Classes 2, 3 and 4; the definition of earnings; the contributory principle; aggregation of earnings; and closer alignment with tax.

    All the areas will be covered with case studies, case law references and HMRC guidance, where appropriate.

    We recommend this training course to all PSTAX clients and contacts. It will be highly relevant for staff with responsibility for all taxes and also for staff in HR/Payroll, as part of their essential Continuation of Professional Development.

    Cumbria Constabulary, Penrith, CA10 2AU – 26 March 2020 (am)

    The morning training sessions will start at 10.00 with refreshments commencing at 09.30, finishing at 12.45/13.00 for lunch.

    The cost of each half day course is offered for the special price of £165 plus VAT per delegate including the cost of lunch and refreshments.  PLEASE NOTE this is for the Cumbria Police date only.

    You can book by sending an email to 

    Please note that bookings must be made at least a week before the training course you would like to attend. 

    If you have dietary requirements or you book and subsequently find that you cannot attend, please contact

    Please confirm your bookings as soon as possible.