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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Overview of PAYE Settlement Agreements



A PSA can be entered into any time before 6 July following the end of thetax year to which the PSA applies.


Payments of tax and NICs can be made at any time after the agreement is signed. The finaldue date for payments is 19 October (or 22 October wherepaid by an approved electronic payment method) following the year to which the PSAapplies.