Member Since: 7th Aug 2002
Kate is a technical writer, editor and lecturer on all aspects of employing people - primarily payroll and HR matters.
Owner Kate Upcraft Consultancy Ltd
21st Nov 2018
Hi Adrian can you point me to where it’s been announced that the £10k earnings trigger is being abolished? I thought it was the qualifying earnings threshold that was going so that contributions, once triggered begin from pound one rather than the threshold.
The headline in the Times made me smile today saying that Tory policy is now to target support to low paid women. If that’s true, the NPA anomaly ought to be on the agenda as this predominantly affects women and many in the public sector
26th Jul 2018
we (that is the payroll software developers group within the British Computer Society) met with HMRC on Tuesday as any outstanding loans on 5.4.19 have to be reported under RTI it has now emerged. The feeling at the meeting was that the expense of amending the FPS to accommodate an extra field for the few thousand contractors affected was disproportionate, as the costs could impact the license fee of software generally and the vast majority of employers will never have been involved in EBTs. We were reassured by HMRC that there was no mandation to introduce the new field into commercial software as the alternative would be for the original employer (should they still exist!) to report the outstanding amount via HMRC's Basic PAYE Tools that will carry the new reporting field
27th May 2018
Howard is right to expose the cost to industry/agents of running CIS. What appears to me to be missing from the research on off-payroll in the public sector is any quantification of the total cost of ‘off payroll’. All the focus has been on the upfront burden/cost of the employment status assessment. What about the cost of obtaining the data/net fees to set up a ‘company’ on payroll software designed for individuals, paying over the net amount post payroll when the VAT is still on the invoice not in payroll and providing a statement of witholdings to the PSC and payment over to HMRC. Then there is the small matter of all the incorect autonated tax codes and student loan notices that HMRC issue as they can’t distinguish PSCs from employees as they never thought to introduce a ‘deemed worker’ marker. Of course it would be far too inconvenient to consider these costs. Bear in mind too most PSCs will have tax arrears to be collected outside PAYE as HMRC have instructed us to apply tax code BR to off-payroll fees, rather than the more sensible 0T/1.
18th May 2018
I’m sorry but I’m with Francois, the NMW Regs were designed quite righty to protect the vulnerable employee from the exploitative Employer. To have companies named and shamed for asking employees to wear black trousers or black shoes or saying you’re paid £50,000 in 12 monthly instalments and that’s illegal maybe technically wrong in which case the legislation needs root and branch reform to deliver what it was intended to, not just a revenue raising exercise that allows HMRC to pat themsjeves on the back and get more and more resources. There are numerous barking examples of technical infringements, so can HMRC or BEIS use some of their budget to review the regs or explain how employers are supposed to comply and yet continue to deliver economic success for UK plc, I believe that’s what public servants are required to do
16th Feb 2018
I know this is tongue in cheek but I really hope no one refers to a service as 'RTI payroll'. Providing a compliant payroll and pensions administration service is a lot more than 'sending some files', if that's what "Jack' thinks I worry for the payroll clients. I'm afraid this sort of blog just fosters the belief that payroll is a matter of pressing a button once a month. Can we respect the this is a profession and not just some sort of e-filing admin service
14th Oct 2017
thanks for the info on Lighthouse that's really good news
14th Oct 2017
Yes CIS subbes could well fall within the definition of workers. As ever it's all about whether they are truly self-employed or simply providing their own labour with SDC and no substitution so would be 'personal service workers'. We'll have the results of the formal AE review by Christmas and that may well mean AE for the self-employed too if the Chancellor can afford the tax relief and HMRC can handle it through SA - both big ifs I'd suggest!!
4th Oct 2017
It was equally a problem that PAYE returns for September could not be filed. Totally unacceptable, at least we have a 3-day easement from penalties at present but what about next year when automated late filing penalties will probably return, will we have to appeal each one separately ? equally the belated message on the PAYE service issues page (no deleted as it's all fixed but no apology or explanation) refers to 16/17 returns which is referring to SA not PAYE and was placed under an 'urgent' message about PAYE accounts that's been there a year with no update. The comms are simply woeful
6th May 2017
thanks for the useful update Kevin re SA agent APIs. As I'm only involved with the employer side it's good to know industry is ready even if HMRC aren't quite there! They expected all payroll systems to be API enabled for 17/18 to view business tax accounts (BTA) but I'm not aware who has been able to offer that yet, unless anyone has payroll software that can? It seems that there was an assumption that would be on offer commercially so as a result HMRC have said agents won't see the apprenticeship levy for some months and employers not straight away on their BTAs as per Agent Update 59
'Employer clients will be able to see their apprenticeship levy data using their Business Tax Account after April. Agents will be able to view their clients’ apprenticeship levy data through Agent Services from late summer 2017.'
It's true that most payroll software can download tax codes automatically so the increased volume isn't a burden but I do share your concerns about accuracy.
16th Jan 2017
Another group who may be subject to HICBC in April 2017 are those whose salary goes up as a result of salary sacrifices being unwound as tax free childcare rolls out or due to the restrictions coming in, so this population of unaware taxpayers will undoubtedly grow