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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements: Amending a PSA charge

An amendment to a PSA charge may be required following agreement with the employer to vary the PSA or where you decide to cancel a PSA.

To increase a charge you must

  • amend the original charge on SAFE (or create a charge through SAFE for the additional amount due), see PSA2040
  • update ECS follow PSA6040

To reduce or cancel a PSA SAFE charge you must

  • amend the original charge on SAFE, see PSA2040
  • update ECS follow PSA6040