2. What's included
The expenses or benefits you include in a PAYE Settlement Agreement (PSA) must be one of the following:
- minor, for example a small birthday present
- irregular, for example one-off relocation expenses over £8,000 (these are tax-free below £8,000)
- impracticable (difficult to work out the value of or divide up between individual employees), for example shared cars or taxi journeys
If you apply after the start of the tax year, there are some restrictions on what you can include.