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