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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements: Varying an Agreement

If a PSA has been entered into, it will be an enduring agreement, unless either you or the employer vary the agreement. Any variation of the terms of a PSA must be made on or before the 6 July following the year to which it relates. The revised PSA will then become the enduring agreement.

Where changes are required both parties must agree these in writing, and a new form P626 should be used.

The effective date of the variation is the date of issue of the P626 or your letter to the employer agreeing the changes.