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HMRC internal manual

PAYE Settlement Agreements

Dealing With PAYE Settlement Agreements: Table of forms used for PSAs

  On SEES Description
PSA calculator Complete and print Used to calculate the total tax and Class 1B NICs due under a PSA (2008-09 onwards).
PSA1 Print only PSA calculation form. Used by employers to report the value of the items included in an agreed PSA.
P626 Complete and print Used to agree the terms and scope of a PSA to be signed by the employer and the Authorising Officer.
P640 Complete and print Notice of determination under Regulation 110.
P640(Cert) Print only Used to certify multiple Regulation 110 charges.
P642 Complete and print Notice of an amended determination under Regulation 110 charges.
P643 Print only Notification sent to A & PS Network Unit showing a summary of amounts of tax and NICs charged by Regulation 110 determination.

All PSA forms are held in a folder on SEES in “Forms and Letters”. Click on the “Employer Compliance” checkbox to view the “PSA Forms & Calculators” folder.