Draft legislation: Simplification of PAYE Settlement Agreements
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
Detail
From 6 April 2018, the PAYE (Pay As You Earn) Settlement Agreement (PSA) process will be simplified through removing the current requirement on employers to renew their PSA annually, and providing for an ‘enduring agreement’.
This is a technical consultation on changes to the Income Tax (PAYE) Regulations 2003 to enable this.
These amendments will also ensure that digitisation of the process in the future is possible if it is felt that this would support business.
On this page, you can read:
- a policy paper about the draft legislation
- The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)
- an explanatory memorandum to The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)
Documents
Policy paper on draft legislation: The Income Tax (Pay As You Earn) (Amendment) Regulations 2017application/pdfThe Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft) application/pdfExplanatory memorandum to The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)application/pdf