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Contents

Official guidance
PAYE Settlement Agreements

PSA1000 · Overview of PAYE Settlement Agreements

  • PSA1010 · Introduction
  • PSA1020 · Legislation - ITEPA
  • PSA1030 · Legislation - PAYE Regulations
  • PSA1040 · The Agreement
  • PSA1050 · What can and cannot be included in a PSA
  • PSA1060 · Interpretation of 'minor'
  • PSA1070 · Interpretation of 'irregular'
  • PSA1080 · Interpretation of 'impracticable'
  • PSA1090 · Trivial benefits
  • PSA1100 · Taxed Award Schemes
  • PSA1110 · Third Party Benefits
  • PSA1120 · Employer record keeping
  • PSA1130 · Overview of PAYE Settlement Agreements
  • PSA1140 · What employers should tell employees about PSAs
  • PSA1150 · Relevant dates for PSAs
  • PSA1160 · Overview of PAYE Settlement Agreements
  • PSA1170 · Example Calculation
  • PSA1180 · Late Payment and Interest on PSA Charges
  • PSA1190 · Overview of PAYE Settlement Agreements
  • PSA1200 · Employer Cessations and PSAs
  • PSA1210 · Overview of PAYE Settlement Agreements
  • PSA1220 · Contact points
  • PSA1230 · Errors/comments
  1. Overview of PAYE Settlement Agreements: contents
  2. Overview of PAYE Settlement Agreements: Contact points

PSA1220 | Overview of PAYE Settlement Agreements: Contact points

From HM Revenue & Customs · PAYE Settlement Agreements

If you need any information about PSA’s that cannot be resolved locally please contact

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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