Threads / Tax Administration Simplification / Simplifying the PAYE Settlement Agreement (PSA) process
Consultation Outcome Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

Simplifying the PAYE Settlement Agreement (PSA) process

A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.

Opened 9 Aug 2016
Closed 18 Oct 2016
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This consultation sets out proposals to reform the PAYE Settlement Agreement (PSA) process, to:

  • make it simpler for both employers and HMRC to administer PSAs
  • provide greater clarity about what can and cannot be included in a PSA

Responses are welcomed from anyone with an interest in this consultation, although the nature of the topic means that it may have more relevance for employers and their professional advisers rather than individuals.