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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Overview of PAYE Settlement Agreements


Regulation 117 of The Income Tax (Pay As You Earn) Regulations 2003 states anauthorised officer may require an employer who has entered into a PSA to produce all PSArecords, or such records as may be specified by the authorised officer for inspection.

Your authority to inspect PSA records is aligned with Regulation 97 of The Income Tax (PayAs You Earn) Regulations 2003.