Kate Upcraft
Member Since: 7th Aug 2002
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Kate is a technical writer, editor and lecturer on all aspects of employing people - primarily payroll and HR matters.
Owner Kate Upcraft Consultancy Ltd
30th Mar 2020
Coronavirus job retention scheme: Get the details right
Who can claim? All employers can benefit from the scheme, even owner-managed businesses. The government wants the support to be as...
HMRC & policy
23rd Mar 2020
Employment Allowance: New rate welcome, hoops not
The Budget 2020 Employment Allowance increase will, however, be restricted to employers who together with their connected companies have,...
Business tax
4th Feb 2020
Payroll: What we know for 2020/21
It’s been a tense few weeks for payroll software developers and tax agents who are trying to prepare employers for the new tax year. The...
HMRC & policy
7th Jan 2020
Look after your NIC record: No one else will
With the income tax system, we have the comfort of an annual reconciliation process. Most taxpayers believe that their national insurance...
HMRC & policy
10th Dec 2019
Crackdown on trivial benefits exemption
From 6 April 2016, the government introduced a new exemption for trivial benefits (ITEPA 2003 s 323A). Tax advisors were encouraged by this...
HMRC & policy
20th Nov 2019
Act introduces new support for bereaved parents
The Parental Bereavement (Leave and Pay) Act 2018 introduces a new employment right: parental bereavement leave (PBL) and an entitlement to...
Finance & strategy
15th Oct 2019
RTI penalties: Crucial to accurately record payment dates
For three tax months (October 2018 to December 2018) Essk Design Consultants Ltd ( TC07368 ) failed to file its full payment submission (...
HMRC & policy
13th Sep 2019
From ‘off-payroll’ to on-payroll: It’s not simple
HMRC recently published the first tranches of their new off-payroll guidance. Rebecca Cave provided an overview of that guidance, which has...
HMRC & policy
20th Aug 2019
RTI: Payroll roadmap for 2020
HMRC has outlined its expectations of what software producers should deliver in payroll products for 2020/21. Kate Upcraft outlines what is...
HMRC & policy
16th Jul 2019
Holiday pay is a hot issue
A case concerning voluntary overtime and a change to the employment rights regulations combine to give payroll professionals a headache...
Finance & strategy