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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: PAYE settlement agreements (PSA)

The PSA scheme is intended to provide a practical and flexible way of dealing with many of the minor and ‘one off’ benefits found in today’s employment packages.

You should

  • remember that customer service is an integral part of the compliance check
  • in suitable cases draw the employer’s attention to the PSA scheme
  • invite the employer to consider whether they would benefit from using a PSA and
  • refer the relevant details to the Employment Status & Intermediaries (ES&I) (COG907200 - PAYE settlement agreements PSA).

More information can be found in the PAYE Settlements Agreement Manual and in particular part 6 which relates to EC work.