Recent updates to the PAYE Settlements Agreements manual
Below are details of the amendments that were published on 4 December 2006. (see the update index for all updates).
| Section
| Title and details of update
|
|
| Overview of PAYE
Settlement Agreements
|
| PSA1040
| The Agreement
Inclusion of 22 October |
| PSA1150
| Relevant Dates for PSAs
Inclusion of 22 October |
| PSA1180
| Late Payment and Interest
on PSA Charges
Inclusion of 22 October |
| PSA1210
| Employer Successions and
PSAs
Change to reflect SAFE |
|
| Dealing With PAYE
Settlement Agreements
|
| PSA2040
| Raising a PSA Charge
Change to reflect SAFE |
| PSA2050
| Authorising Forms P630
Change to reflect SAFE |
| PSA2070
| Amending a PSA Charge
Change to reflect SAFE |
| PSA2090
| Payments on Account
Change to reflect SAFE |
| PSA2100
| Non Payment of Tax and
Class 1B NICs
Change to reflect SAFE |
| PSA2110
| Repaying Overpaid Tax and
Class 1B NICs
Change to reflect SAFE |
|
| Regulation 110
Determinations
|
| PSA4030
| Making a Regulation 110
Determination
Change to reflect SAFE |
| PSA4050
| Notifying Network Units -
Deleted
|
| PSA4060
| Further Regulation 110
Determinations
Change to reflect SAFE |
| PSA4090
| Amendments to Regulation
110 Determinations
Change to reflect SAFE |
|
| Using the Employer
Compliance System for PSAs
|
| PSA6040
| Recording a PSA Charge on
ECS
Change to reflect SAFE |
