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HMRC internal manual

PAYE Settlement Agreements

PAYE Settlement Agreements: recent changes

Below are details of the amendments that were published on 29 January 2008 (see update index for all updates).

Section Title and details of update
  Dealing with PAYE Settlement Agreements
PSA2100 Non Payment of Tax and Class 1B NICs
Change to reflect the pursuit of a PSA debt under Regulation 109