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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.

Updates to this page

From:
HM Revenue & Customs
Published:
6 October 2022
Last updated:
1 September 2025
Show all updates

  1. The contact routes for all PSA related queries and submissions have been updated

  2. Sources of legislation and further guidance have been updated.

  3. A link you a video has been added to the ‘background' section. The date you should submit your PAYE Settlement calculation to HMRC has been added. The Class 1B National Insurance contributions percentage rates dates have also been updated.

  4. The 'What to do if you have made a mistake' section has been updated with information about penalties.

  5. 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’.

  6. 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.

  7. The rates for 2022 to 2023 for calculating Class 1B National Insurance contributions have been approved by Parliament.

  8. First published.

Documents

Help with PAYE Settlement Agreement calculations — GfC1

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Details

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

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