PSA1000 - Overview of PAYE Settlement Agreements: contents

  1. PSA1010
    Introduction
  2. PSA1020
    Legislation - ITEPA
  3. PSA1030
    Legislation - PAYE Regulations
  4. PSA1040
    The Agreement
  5. PSA1050
    What can and cannot be included in a PSA
  6. PSA1060
    Interpretation of 'minor'
  7. PSA1070
    Interpretation of 'irregular'
  8. PSA1080
    Interpretation of 'impracticable'
  9. PSA1090
    Trivial benefits
  10. PSA1100
    Taxed Award Schemes
  11. PSA1110
    Third Party Benefits
  12. PSA1120
    Employer record keeping
  13. PSA1130
    Inspection of Employer Records
  14. PSA1140
    What employers should tell employees about PSAs
  15. PSA1150
    Relevant dates for PSAs
  16. PSA1160
    Calculating Tax and Class 1B NICs Payable
  17. PSA1170
    Example Calculation
  18. PSA1180
    Late Payment and Interest on PSA Charges
  19. PSA1190
    Overpayment of PSA Charges
  20. PSA1200
    Employer Cessations and PSAs
  21. PSA1210
    Employer Successions and PSAs
  22. PSA1220
    Contact Points
  23. PSA1230
    Manual (PSA) - Errors/comments