PSA1130 - Overview of PAYE Settlement Agreements

Inspection of Employer Records

Regulation 117 of The Income Tax (Pay As You Earn) Regulations 2003 states an authorised officer may require an employer who has entered into a PSA to produce all PSA records, or such records as may be specified by the authorised officer for inspection.

Your authority to inspect PSA records is aligned with Regulation 97 of The Income Tax (Pay As You Earn) Regulations 2003.