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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.

PAYE Settlement Agreement (PSA) guide

This guide will help you understand

  • The purpose of a PSA and its benefits
  • A general overview of what items can and cannot be included in a PSA
  • How to apply for a PSA
  • Key pieces of information about a PSA
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Need further information about this topic?

For further information, or to discuss, please contact Paula Letorey or your usual PwC advisor.