PSA1150 - Overview of PAYE Settlement Agreements

Relevant Dates for PSAs

Agreements

A PSA can be entered into any time before 6 July following the end of the tax year to which the PSA applies.

Payments

Payments of tax and NICs can be made at any time after the agreement is signed. The final due date for payments is 19 October (or 22 October where paid by an approved electronic payment method) following the year to which the PSA applies.