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
9th Feb 2021
HMRC furlough mistake adds to employers’ burden
Just 10 days before the deadline for submitting CJRS claims for pay periods in January 2021 - which will be 15 February 2021 as the 14th is...
Business tax
26th Jan 2021
Furlough claims for annually paid directors
If those directors managed to pay themselves some salary between 20 March and 30 October 2020 they are eligible to claim for furlough pay...
HMRC & policy
17th Dec 2020
CJRS extension: Get the details right
Chancellor Sunak’s announcement on 5 November provided us with only a little information about the CJRS extension, further details are...
HMRC & policy
13th Nov 2020
CJRS: Your questions answered
Accountants and payroll professionals are frustrated by government guidance that appears late, and then is incomplete or confusing. We hear...
HMRC & policy
6th Oct 2020
Job Retention Bonus: Get the details right
The purpose of this bonus scheme was to encourage employers to keep people in work until 31 January 2021. However, as the CJRS is now being...
HMRC & policy
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