PAYE settlement agreement simplification project

HMRC plans to develop an online digital service for PSA submissions and payment, which will remove the need for an annual upfront PSA agreement. The new service will be introduced in April 2018. Existing PSA guidance will also be improved and clarified. This is the next stage in HMRC’s project to simplify the PAYE settlement agreement (PSA) process, first announced at Budget 2016.

As part of this project, HMRC is seeking views from businesses who have previously submitted a PSA, either for themselves or on behalf of their clients. HMRC is particularly interested in views on:

·         the current process around filing a PSA;

·         timescales for submitting a PSA; and

·         effectiveness of the current guidance.

Those interested in finding out more about the project can email john.berry@hmrc.gsi.gov.uk or jon.houghton@digital.hmrc.gov.uk.

See HMRC Agent Update 61 (http://bit.ly/2v3rNrG) and CIOT technical news release (http://bit.ly/2xqyelw).