Help with PAYE Settlement Agreement calculations — GfC1 Guidelines for Compliance
Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.
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These guidelines outline HMRC’s preferred method of submitting calculations for PAYE Settlement Agreements (PSA).
They’re designed to help employers to reduce the risk of error when they calculate a PSA.
You’ll find information on:
- entering into an agreement
- how to pay an agreement
- common errors and risks
- calculating the amount to pay
- what to do if you’ve made a mistake
Last updated 19 May 2023 + show all updates
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We have added information on how to get a PAYE Settlement agreement online under ‘How to enter an agreement’. You can also use this online service to cancel or amend a PSA. We have clarified information under ‘How to pay an agreement’.
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The 'calculation errors' section has been updated. If you've identified an error after calculations have been submitted to HMRC, you now need to email payesettlementagreements@hmrc.gov.uk to correct the error.
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The rates for 2022 to 2023 for calculating Class 1B National Insurance contributions have been approved by Parliament.
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First published.