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.
- 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.