PSA2060 - Dealing With PAYE Settlement Agreements

Varying an Agreement

If a PSA has been entered into either you or the employer can vary the agreement, any variation of the terms of a PSA must be made on or before the 6 July following the year to which it relates.

Where changes are required both parties must agree these in writing, a form P627 should be used for this purpose.

The effective date of the variation is the date of issue of the P627 or your letter to the employer agreeing the changes.