PSAUPDATE090323 - PAYE Settlement Agreements: recent changes - 23 March 2009
Below are details of the amendments that were published on 23 March 2009 (see the update index for all updates).
| Section | Title and details of update |
|---|---|
| Overview of PAYE Settlement Agreements | |
| PSA1160 | Calculating Tax and Class 1B NICs Payable |
| Change to reflect the introduction of the PSA calculator on SEES | |
| PSA1170 | Example Calculation |
| Change to reflect the introduction of the PSA calculator on SEES | |
| Dealing with PAYE Settlement Agreements | |
| PSA2030 | Entering into a PSA |
| Change to reflect the introduction of the form PSA1 | |
| PSA2040 | Raising a PSA Charge |
| Change to reflect the introduction of the form PSA1 | |
| PSA2090 | Payments on Account |
| Change to include 15 character SAFE customer reference on the proforma payslip | |
| PSA2120 | Table of Forms Used for PSAs |
| Change to reflect the introduction of the PSA calculator and the form PSA1 on SEES | |
| Regulation 110 Determinations | |
| PSA4070 | Appeals against Regulation 110 Determinations |
| Change to reflect the introduction of the Appeals, Reviews and Tribunals guidance | |
| PSA4080 | Appeal Hearings |
| Change to reflect the introduction of the Appeals, Reviews and Tribunals guidance |