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
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
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