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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Dealing With PAYE Settlement Agreements


If a PSA has been entered into either you or the employer can vary the agreement, anyvariation of the terms of a PSA must be made on or before the 6 July following the year towhich it relates.

Where changes are required both parties must agree these in writing, a form P627 should beused for this purpose.

The effective date of the variation is the date of issue of the P627 or your letter to theemployer agreeing the changes.