What is this resource?
A PAYE Settlement Agreement ("PSA") is a useful arrangement with HMRC that enables an employer to settle, in a single payment, the income tax and National Insurance liability on selected employee benefits in kind and taxable expense payments. Items within a PSA would no longer need to be reported or processed via a P11D/P9D or through payroll.
Need further information about this topic?
For further information, or to discuss, please contact Paula Letorey or your usual PwC advisor.