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HMRC internal manual

PAYE Settlement Agreements

From
HM Revenue & Customs
Updated
, see all updates

Irregularities

Ineligible Items Included in a Settlement

Where an employer has included items that are neither covered by the PSA nor eligiblefor inclusion in a PSA

  • tell the employer how the payments should be dealt with, and
  • monitor future agreements as it may be necessary to withdraw PSA arrangements.