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HMRC internal manual

PAYE Settlement Agreements

Overview of PAYE Settlement Agreements: Relevant dates for PSAs

Agreements

A PSA can be entered into at any time before 6 July following the end of the tax year to which it first applies. Once a PSA has been entered into, the agreement is enduring.

Payments

The final due date for payments is 19 October (or 22 October where paid by an approved electronic payment method) following the year to which the PSA applies, but payments of tax and NICs can be made at any time after the agreement is signed.