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PAYE Settlement Agreements
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
PAYE Settlement Agreements
What a PAYE Settlement Agreement (PSA) is and how to deal with it
Last update
: 31st May 2024
GO
Contents
Contents
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PSA1000: Overview of PAYE Settlement Agreements: contents
PSA1010: Introduction
PSA1020: Legislation - ITEPA
PSA1030: Legislation - PAYE Regulations
PSA1040: The Agreement
PSA1050: What can and cannot be included in a PSA
PSA1060: Interpretation of ‘minor’
PSA1070: Interpretation of ‘irregular’
PSA1080: Interpretation of ‘impracticable’
PSA1090: Trivial benefits
PSA1100: Taxed Award Schemes
PSA1110: Third Party Benefits
PSA1120: Employer record keeping
PSA1130: Inspection of Employer Records
PSA1140: What employers should tell employees about PSAs
PSA1150: Relevant dates for PSAs
PSA1160: Calculating Tax and Class 1B NICs Payable
PSA1170: Example Calculation
PSA1180: Late Payment and Interest on PSA Charges
PSA1190: Overpayment of PSA Charges
PSA1200: Employer Cessations and PSAs
PSA1210: Employer Successions and PSAs
PSA1220: Contact Points
PSA1230: Manual (PSA) - Errors/comments
Close section
PSA2000: Dealing with PAYE Settlement Agreements: contents
PSA2010: Introduction
PSA2020: Initial applications for a PSA
PSA2030: Entering into a PSA
PSA2040: Raising a PSA charge
PSA2060: Varying an Agreement
PSA2070: Amending a PSA charge
PSA2090: Payments on account
PSA2100: Non Payment of Tax and Class 1B NICs
PSA2110: Repaying overpaid tax and Class 1B NICs
PSA2120: Table of forms used for PSAs
Close section
PSA3000: National Insurance Contributions and PAYE Settlement Agreements: contents
PSA3010: General
PSA3020: Legislation
PSA3030: Items liable for Class 1A NICs
PSA3040: Items liable for Class 1 NICs
Close section
PSA4000: Regulation 110 Determinations: contents
PSA4010: Introduction
PSA4020: When to make a Regulation 110 Determination
PSA4030: Making a Regulation 110 Determination
PSA4040: Authorising forms P640
PSA4060: Further Regulation 110 Determinations
PSA4070: Appeals against Regulation 110 Determinations
PSA4080: Appeal Hearings
PSA4090: Amendments to Regulation 110 Determinations
Close section
PSA5000: Irregularities: contents
PSA5010: Calculation errors
PSA5020: Items omitted or undervalued
PSA5030: Tax and NICs included in a calculation for items not covered by the PSA
PSA5040: Dispute over the wording of an Agreement
PSA5050: Eligible Items Included in a Settlement not Covered by the PSA
PSA5060: Ineligible Items Included in a Settlement
Close section
PSA6000: Using the Employer Compliance System (ECS) for PSAs: contents
PSA6010: Introduction
PSA6015: PAYE Settlement Agreement Screen
PSA6020: Creating a new PSA record
PSA6030: Including or Rejecting Items and Signing the PSA
PSA6040: Recording a PSA Charge and Settlement on ECS
PSA6050: Updating ECS When you vary a PSA
PSA6060: Recording Regulation 110 Determinations on ECS
PSA9999: Where to send feedback
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