23 June 2026
A Call for Evidence has been issued today by HM Revenue and Customs (HMRC) regarding PAYE Settlement Agreements (PSAs) open until 15 September 2026.
PSAs can be used by pay professionals as a practical tool to settle the tax and National Insurance contributions due on minor, irregular or impractical benefits. This call for evidence suggests that HMRC are wanting to understand whether any changes are needed, with the aim of addressing unclear boundaries and inconsistent use whilst helping to reduce administrative burdens for employers and advisers.
The Government welcomes views from anyone with experience of PSA arrangements, including:
- employers who operate PSAs or may consider doing so in the future
- payroll agents, advisers and representative bodies
- payroll and HR software providers
- organisations that use PSAs for particular events, reward arrangements or operational needs.
As a reminder to register for a PSA for tax year 2025-26 this must be submitted by the 5 July 2026. The total tax and Class 1B National Insurance owed under the PSA must be paid by 22 October 2026.
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