Consultation on simplifying the PAYE Settlement Agreement (PSA) process
12 August 2016
A consultation has been published on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.
The government is not proposing to widen the scope of PSAs. This consultation sets out proposals to reform the 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.
This consultation is in response to the Office of Tax Simplification’s (OTS) second report on employee benefits and expenses published in January 2014.
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The consultation on simplifying the PAYE Settlement Agreement (PSA) process will run until 18 October 2016. Watch out for a survey from the CIPP Policy team as we will be asking for your feedback to inform our formal response. Once the consultation has closed the government will consider all responses - both written and gained through stakeholder meetings - and will publish a response document later this year which will set out the next steps. |