Open call for evidence

PAYE Settlement Agreements — call for evidence

• From: HM Revenue & Customs
• Published: 23 June 2026

Summary

The government has published a call for evidence to explore how PAYE Settlement Agreements are used in practice.

This call for evidence closes at
11:59pm on 15 September 2026

Call for evidence description

This call for evidence seeks views on how PAYE Settlement Agreements operate in practice. This covers how employers decide what to include, how the rules are applied, and whether they are clear, consistent and fair.

This call for evidence is not about changing how benefits and expenses are taxed and does not introduce any new tax. It is an evidence-gathering exercise to explore how PAYE Settlement Agreements are used.

Documents

PAYE Settlement Agreements (PSAs)

HTML

Ways to respond

Email to:

payeconsultations@hmrc.gov.uk

Published 23 June 2026