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
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
11th Jun 2019
Non-executives hit by new rules for PSAs
HMRC has amended the rules for making a PAYE settlement agreement again, and this time it affects non-executive directors in particular...
HMRC & policy
21st May 2019
HMRC trials new PAYE code trigger
Up to 500,000 tax codes currently operated by employers may be wrong, based on the most recent code issued. HMRC is tweaking dynamic coding...
HMRC & policy
23rd Apr 2019
RTI: Ignorance of the law is no excuse
If the Red Lion Trading Partnership had understood the difference between penalties for late filing of RTI returns and penalties for late...
HMRC & policy
4th Apr 2019
RTI: Essential to record correct payment date
In April’s Employer Bulletin HMRC will remind employers of what ‘payment date’ means for RTI submissions over Easter, but this is also...
HMRC & policy
25th Mar 2019
Snafu over new employee procedures
Did you know anything was changing regarding new employees from 6 April 2019? I ask this because the Government Digital Service (GDS) have...
HMRC & policy
12th Feb 2019
National Minimum Wage: Time for a rethink
Kate Upcraft believes the consultation on the National Minimum Wage (NMW) regulations is an ideal opportunity to adjust the rules in line...
HMRC & policy