Form

PAYE: PAYE Settlement Agreement (PSA1)

Use form PSA1 to tell HMRC the value of items included in your PAYE Settlement Agreement.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
1 July 2022 — See all updates

Documents

Tell HMRC your annual PAYE Settlement Agreement amount online (sign in using Government Gateway or email address)

https://www.tax.service.gov.uk/submissions/new-form/tell-hmrc-paye-settlement-agreement-amount

PAYE Settlement Agreement (PSA1) to be used for tax year 2021 to 2022 (Scotland)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_B/1.0/PSA12122&template=PSA1_Scotland_21_22.xdp

PAYE Settlement Agreement (PSA1) to be used for tax year 2021 to 2022 (Wales)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_B/1.0/PSA12122&template=PSA1_Wales_21_22.xdp

PAYE Settlement Agreement (PSA1) to be used for tax year 2021 to 2022 (England and Northern Ireland)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_B/1.0/PSA12122&template=PSA1_Eng_NI_21_22.xdp

Details

You should only report benefits or expenses included in the PAYE Settlement Agreement.

You must include all employees who have received the benefits or expenses including any employees that earn below the personal tax allowance.

If you’re an employer or agent and need to tell HMRC the value of items included in a PAYE Settlement Agreement, you can either:

  • use the online form service
  • fill in form on-screen, print it off and post it to HMRC

If you’re using the postal form, make sure you select the correct one as employees living in countries with devolved tax powers (Scotland or Wales) may be subject to different rates of Income Tax.

Before you start

You will need to enter:

  • your email address
  • the tax year that the notification applies to
  • your employer PAYE reference number

  • which tax rates apply to employees who were provided the benefits or expenses, that is:

    • Scottish
    • Welsh
    • rest of UK (England and Northern Ireland)
  • the total value (including VAT) of each type of benefit or expense provided to employees by tax band (for each tax rate area), for example total amount of travel expenses paid to employees on a 20% Scottish tax rate
Published 4 April 2014
Last updated 1 July 2022 + show all updates

  1. The online version of the PSA1 has been added and information needed before you start has been amended.

  2. The English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2021 to 2022 have been added and the versions for 2019 to 2020 have been removed.

  3. The English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2018 to 2019 have been removed.

  4. English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2020 to 2021 for England, Northern Ireland, Scotland and Wales have been added.

  5. Welsh versions of 'PSA1' for England, Northern Ireland, Scotland and Wales have been added.

  6. The 2017/18 version of form PSA1 has been removed.

  7. New version of the form PSA1 has been added to this page.

  8. Welsh version of the form PSA1 has been added to this page.

  9. First published.

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