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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: Ineligible items included in a settlement

PSA5060 | Irregularities: Ineligible items included in a settlement

From HM Revenue & Customs · PAYE Settlement Agreements

Where you identify that an employer has offered to settle the tax/NICs liability on items that are neither covered by the PSA nor eligible for inclusion in a PSA

  • tell the employer how the payments should be dealt with, and

  • monitor future proposals by the employer to include such items in a PSA.

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