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PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines

• Overview

  A PAYE Settlement Agreement (PSA) allows you to make one annual payment to…

• What's included

  The expenses or benefits you include in a PAYE Settlement Agreement (PSA)…

• How to get a PSA and tell HMRC what you owe

  You can apply to get a PAYE Settlement Agreement (PSA) online. If you’re…

• Deadlines and payment

  The deadline for applying for a PAYE Settlement Agreement (PSA) is 5 July…

• Change or cancel a PSA

  You can apply to change or cancel your PAYE Settlement Agreement (PSA)…

• Updated: 25 January 2016

Find out the settlement opportunities for tax owed due to the Tax Tribunals and Court of Appeal finding that Eclipse Film Partners No 35 LLP was not trading.

• Updated: 6 September 2021

• Updated: 3 February 2025

The Accelerated Settlement Taskforce and its Technical Group have developed a plan to move to faster settlement of securities trades on financial markets.

• Updated: 19 February 2025

If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.

• Updated: 3 September 2024

Use form PSA1 or send a calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.

Financial markets will be modernised to drive capital market competitiveness and deliver growth – the priority of the government’s Plan for Change.

• Updated: 19 February 2025

Make a 'Part I claim' when your property depreciates because of the use of a new or altered highway - eligibility and where to send your claim

Getting a faster decision on a visa or settlement application; priority service, super priority service; waiting times; how to check if you're eligible