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.
- 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.