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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Calculation Errors

Where you discover that there has been an error in the calculation of tax and NICs due on items included in a PSA you must

  • consider whether the tax and NICs paid in earlier years is also likely to have been incorrect
  • recalculate the liability for the year(s) in question, using estimates as appropriate

Where the error is minor ensure that tax and NICs in future agreements is calculated correctly.

Where the error is substantial consider Reg 110 determinations to recover the shortfall. See PSA4000 for guidance relating to Regulation 110 determinations.