Consultation outcome

Simplifying the PAYE Settlement Agreement (PSA) process

This consultation has concluded

Download the full outcome

Simplifying the PAYE Settlement Agreement (PSA) process - summary of responses

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Detail of outcome

This document summarises responses to our consultation over summer 2016 on Simplifying the PAYE Settlement Agreement Process (PSA) and confirms the government’s proposed next steps in this process.

Original consultation

Summary

A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.

This consultation ran from
to

Consultation description

This consultation sets out proposals to reform the PAYE Settlement Agreement (PSA) process, to:

  • make it simpler for both employers and HMRC to administer PSAs
  • provide greater clarity about what can and cannot be included in a PSA

Responses are welcomed from anyone with an interest in this consultation, although the nature of the topic means that it may have more relevance for employers and their professional advisers rather than individuals.

Documents

Simplifying the PAYE Settlement Agreement (PSA) process

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 9 August 2016
Last updated 5 December 2016 + show all updates
  1. Published summary of responses.
  2. First published.