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  1. Home
HMRC internal manual

PAYE Settlement Agreements

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
30 April 2024 - See all updates
  1. Back to contents

PSA5000 - Irregularities

  1. PSA5010
    Calculation errors
  2. PSA5020
    Items omitted or undervalued
  3. PSA5030
    Tax and NICs included in a calculation for items not covered by the PSA
  4. PSA5040
    Dispute over the wording of an Agreement
  5. PSA5050
    Eligible items included in a settlement not covered by the PSA
  6. PSA5060
    Ineligible items included in a settlement
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