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HMRC internal manual

PAYE Settlement Agreements

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HM Revenue & Customs
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PAYE Settlement Agreements: recent changes

Below are details of the amendments that were published on 17 December 2007 (see update index for all updates).

Section Title and details of update
   
  Regulation 110 Determinations
PSA4020 When to Make a Regulation 110 Determination
Change to reflect the pursuit of a PSA debt under Regulation 109