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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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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.