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Official guidance
PAYE Settlement Agreements

PSA5000 · Irregularities

  • PSA5010 · Calculation errors
  • PSA5020 · Items omitted or undervalued
  • PSA5030 · Tax and NICs included in a calculation for items not covered by the PSA
  • PSA5040 · Irregularities
  • PSA5050 · Eligible items included in a settlement not covered by the PSA
  • PSA5060 · Ineligible items included in a settlement
  1. PAYE Settlement Agreements
  2. Irregularities

PSA5000 | Irregularities

From HM Revenue & Customs · PAYE Settlement Agreements

Contents6 entries

  1. PSA5010Irregularities: Calculation errors
  2. PSA5020Irregularities:Items omitted or undervalued
  3. PSA5030Irregularities: Tax and NICs included in a calculation for items not covered by the PSA
  4. PSA5040Irregularities
  5. PSA5050Irregularities: Eligible items included in a settlement not covered by the PSA
  6. PSA5060Irregularities: Ineligible items included in a settlement
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