PAYE Settlement Agreements

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How to get a PSA and tell HMRC what you owe

You can apply to get a PAYE Settlement Agreement (PSA) online. If you바카라 사이트檙e unable to apply online, you can apply by post.

You can get an agent to apply for a PSA on your behalf. You바카라 사이트檒l need to give them a signed letter of authority if they do not have authorisation to apply already.

Contact the HM Revenue and Customs (HMRC) employer helpline if you want advice on getting and calculating your PSA.

Apply online

You need your employer PAYE reference. This is a 3 digit number, a forward slash and then a mix of letters and numbers, like 123/AB456. You can find this on letters you바카라 사이트檝e got from HMRC about PAYE.

You also need contact details, including:

  • the name of your business
  • an address
  • your telephone number
  • your email address (unless you sign in with a 바카라 사이트 Gateway user ID)

HMRC will check what바카라 사이트檚 included in your PSA. They바카라 사이트檒l contact you if there are any issues

If your request is authorised, you바카라 사이트檒l get a confirmation email or letter. You바카라 사이트檒l then be sent your PSA by post.

Apply by post

Write to HMRC Business Tax and Customs describing the expenses and benefits you want the PSA to cover.

PAYE Settlement Agreements
HM Revenue and Customs
BX9 2AN

Once HMRC have agreed on what can be included, they바카라 사이트檒l send you 2 draft copies of form P626. Sign and return both copies. HMRC will authorise your request and send back a form - this is your PSA.

Tell HMRC what you owe

Once you have your PSA, you need to tell HMRC what you owe every tax year.

Complete and submit the online form. If you do not, HMRC will calculate the amount. You바카라 사이트檒l be charged more if this happens.

You바카라 사이트檒l need to report anything that cannot be included in your PSA separately using form P11D. You do not need to send a P11D if you바카라 사이트檙e paying employees바카라 사이트� expenses and benefits through your payroll.

What happens next

The agreement will continue until either you or HMRC cancels it or you need to change it. You do not need to renew the PSA each tax year.

View a printable version of the whole guide

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