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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:Errors/comments

PSA1230 | Overview of PAYE Settlement Agreements:Errors/comments

From HM Revenue & Customs · PAYE Settlement Agreements

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