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HMRC internal manual

PAYE Settlement Agreements

From
HM Revenue & Customs
Updated
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PAYE Settlement Agreements: recent changes

Below are details of the amendments that were published on 21 May 2007 (see the update index for all updates).

Section Title and details of update
   
  Overview of PAYE Settlement Agreements
PSA1200 Employer Cessations and PSAs
Updated text to provide clarity