PSA5030 - Irregularities
Tax and NICs Included in a Settlement for Items not Covered by the PSA
Where you discover that a settlement erroneously included tax and/or NICs on items which were not covered by the terms of the agreement you must
- contact the employer to
- obtain the full facts,
- establish why the amounts were included in the settlement and,
- explain that future agreements must be complete and correct
Depending on the details you obtain from the employer follow the guidance shown below
- where there is a dispute over the items in a PSA see PSA5040
- where eligible items have been included in the settlement but were not in the original agreement see PSA5050
- where ineligible items have been included in the settlement see PSA5060
