PSA2010 - Dealing With PAYE Settlement Agreements

This part of the PSA Manual provides guidance to help you set up and work PAYESettlement Agreements.

It explains what action you must take

• on receipt of the initial request by an employer to pay the tax and NICs due on certain benefits in kind or expenses on behalf of their employees.
• to put in place and vary PSAs
• when dealing with overpayments or non- payment of a PSA charge
• to review current agreements for future years
• to review agreements for later years.

It also

• gives details of the forms you will use dealing when with PSAs and tells you how to complete them
• explains what information you must enter on the Employer Compliance System (ECS) and how to update the system.