beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Settlement Agreements

Using the Employer Compliance System (ECS) for PSAs: Recording Regulation 110 Determinations on ECS

PSA4020 explains the circumstances when you must raise a Regulation 110 determination for an employer.

PSA4030 tells you that as part of the process of raising a determination you must update ECS.

To do this

  • select the year for which the PSA relates
  • click on the Update button
  • check the Reg110 box
  • enter the date the determination was issued
  • click on OK 

The PSA has effectively now been cancelled, there is no more action for PSAs on ECS for that employer for that year.