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PSA letters go missing

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HMRC has advised the ATT that payslip confirmation letters for employers with a PAYE settlement agreement (PSA) in place may not have been sent out for the tax year 2019/20. In such cases, HMRC confirms that employers should still pay the tax and NIC they calculated and submitted for their PSA to HMRC, rather than waiting for the confirmation letter. The deadline for electronic payments is 22 October 2020 to avoid late payment penalties and interest.

Issue: 1504
Categories: News