ECH22110 - Settlement: PAYE Settlement Agreements (PSA)

The PSA scheme is intended to provide a practical and flexible way of dealing with many of the minor and ‘one off’ benefits found in today’s employment packages.

The ECO should

• remember that customer service is an integral part of the review
• in suitable cases draw the employer’s attention to the PSA scheme
• invite the employer to consider whether they would benefit from using a PSA and
• refer the relevant details to the PSA team.

More information can be found in the PAYE Settlements Agreement Manual and in particular part 6 which relates to ECR work.