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
14th Sep 2020
CJRS: What are usual hours for flexi-furlough purposes?
It is vital that employers and payroll agents record which iteration of the HMRC guidance they relied upon when making each CJRS claim, in...
HMRC & policy
3rd Jul 2020
Revised furlough scheme from 1 July: What you need to know
I am only considering the calculations of new CJRS claims for July 2020 in this article and highlighting the points of difference with the...
HMRC & policy
2nd Jun 2020
Coronavirus: Flexible furloughing framework
On Friday 29 May the Chancellor outlined a new flexible coronavirus job retention scheme (CJRS) to apply from 1 July, and tapered...
Business tax
19th May 2020
Furlough scheme and holiday pay explained
Furlough pay is a new type of paid statutory leave which has been introduced very quickly without any time to consider the employment law...
Business tax
30th Apr 2020
Coronavirus job retention scheme: Get the details right
Who can claim? All employers can benefit from the scheme, even owner-managed businesses. On 17 April Rishi Sunak, Chancellor of the...
HMRC & policy
20th Apr 2020
Coronavirus: CJRS claim service for furloughed employees is live
The CJRS claim guidance was published on 17 April in two different formats: The red cover guidance as PDF Online on gov.uk The CJRS claim...
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