HMRC have published a response to their consultation earlier this year on ‘Simplifying the PAYE Settlement Agreement (PSA) process’.
PSAs are statutory agreements with HMRC which allow employers to settle, in a single payment, the income tax and NIC liabilities on minor Benefits In Kind (BIKs) and expenses payments.
Links
Our subscriber guide: PAYE & Settlement Agreements – (how to gross up for)
The original consultation and response documents can be found here.
