Simplifying the PAYE Settlement Agreement (PSA) process

This consultation sets out proposals to reform the PAYE Settlement Agreement (PSA) process, to:

• make it simpler for both employers and HMRC to administer PSAs
• provide greater clarity about what can and cannot be included in a PSA

Responses are welcomed from anyone with an interest in this consultation, although the nature of the topic means that it may have more relevance for employers and their professional advisers rather than individuals.