PAYE Settlement Agreement (PSA) payment deadline
30 September 2015
A reminder that any electronic payments for a PSA for the year ended 5 April 2015 must clear into HMRC’s bank account by 22 October.
If you pay by cheque in the post, payment must reach the Accounts Office by 19 October. If you pay late you may have to pay interest and/or a late payment penalty.
To pay your PSA you will need to use the PSA reference number from the payslip HMRC sent to you, for example, XA123456789012. If you do not have your PSA reference number please contact the office dealing with your application for advice.
Don’t use your PAYE Accounts Office reference to make your PSA payment, because payments received with your PAYE Accounts Office reference are allocated to your normal PAYE account and you will continue to receive reminders for the PSA even though you have paid.