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 |
