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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. Irregularities
  2. Irregularities

PSA5040 | Irregularities

From HM Revenue & Customs · PAYE Settlement Agreements

Dispute over the Wording of an Agreement

The employer may consider that items are covered by the agreement, which you may dispute. If there is any doubt in regard to what has been proposed by the employer and, exceptionally, if matters cannot be resolved locally refer the case for advice to;

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

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