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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements


This part of the PSA Manual provides guidance to help you set up and work PAYESettlement Agreements.

It explains what action you must take

  • on receipt of the initial request by an employer to pay the tax and NICs due on certain benefits in kind or expenses on behalf of their employees.
  • to put in place and vary PSAs
  • when dealing with overpayments or non- payment of a PSA charge
  • to review current agreements for future years
  • to review agreements for later years.

It also

  • gives details of the forms you will use dealing when with PSAs and tells you how to complete them
  • explains what information you must enter on the Employer Compliance System (ECS) and how to update the system.