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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 25 February 2010 (see the update index for all updates)

Section Title and details of update
  Dealing with PAYE Settlement Agreements
PSA2030 Entering into a PSA
Text updated to provide clarity  
  Regulation 110 Determinations
PSA4020 When to Make a Regulation 110 Determination
Change to reflect the introduction of penalties under Schedule 24 FA2007