PSA2000 – Dealing With PAYE Settlement Agreements

Contents

PSA2010Introduction
PSA2020Initial Applications for a PSA
PSA2030Entering into a PSA
PSA2040Raising a PSA Charge
PSA2050Authorising Forms P630
PSA2060Varying an Agreement
PSA2070Amending a PSA Charge
PSA2080Annual Review of Current PSAs
PSA2090Payments on Account
PSA2100Non Payment of Tax and Class 1B NICs
PSA2110Repaying Overpaid Tax and Class 1B NICs
PSA2120Table of Forms Used for PSAs