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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements


Prior to the introduction of SAFE (July 2006) a PSA charge was raised on a form P630and formally signed or certified by a Higher Officer or above. These instructions stillapply where a form P630 is used to reduce a non-SAFE charge, see PSA2070.

If you make a number of PSA charges during the year you may choose whether to use a formP630(Cert) to authorise the charges

If you use a P630(cert) you must

  • use certificate numbers and start a fresh series on 6 April each year
  • enter the certificate number in the box on the issuing office copy of the P630 before the Authorising Officer has signed the P630(Cert). No signature is required on the P630
  • file the P630 (cert) with the office copies at the end of the year.

Where you have decided to use form P630(Cert) process to authorise PSAs you mustcontinue using that method for the remainder of that accounting year.

Where you do not use the P630(Cert) the Authorising Officer must sign each P630.