PSA5030 - Irregularities: Tax and NICs included in a calculation for items not covered by the PSA

Where you discover that a calculation erroneously included tax and/or NICs on itemswhich were not covered by the terms of the agreement you must contact the employer to

• obtain the full facts
• establish why the amounts were included in the settlement and
• explain that future calculations must be complete and correct

Depending on the details you obtain from the employer follow the guidance shown below

• where there is a dispute over the items in a PSA see PSA5040
• where eligible items have been included in the settlement but were not in the original agreement see PSA5050
• where ineligible items have been included in the settlement see PSA5060