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Official guidance
PAYE Settlement Agreements

PSA2000 · Dealing With PAYE Settlement Agreements

  • PSA2010 · Dealing With PAYE Settlement Agreements
  • PSA2020 · Initial applications for a PSA
  • PSA2030 · Entering into a PSA
  • PSA2040 · Raising a PSA charge
  • PSA2060 · Varying an Agreement
  • PSA2070 · Amending a PSA charge
  • PSA2090 · Payments on account
  • PSA2100 · Dealing With PAYE Settlement Agreements
  • PSA2110 · Repaying overpaid tax and Class 1B NICs
  • PSA2120 · Forms used for PSAs
  • PSA2050 · Dealing With PAYE Settlement Agreements
  • PSA2080 · Dealing With PAYE Settlement Agreements
  1. Dealing With PAYE Settlement Agreements
  2. Dealing With PAYE Settlement Agreements

PSA2100 | Dealing With PAYE Settlement Agreements

From HM Revenue & Customs · PAYE Settlement Agreements

Where a charge has been notified to the employer and DMB following the creation of a charge through SAFE, see PSA2040, but full payment has not been received by 19 October SAFE will issue a reminder to the employer to advise them that payment is due.

If payment remains unpaid

DMB will take Recovery & Enforcement action under Regulation 109.

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