05 June 2025
HM Revenue and Customs (HMRC) has published guidance on reporting the value of items on your PAYE Settlement Agreement (PSA).
An employer or their agent can either use the online form PSA1 or you can post your own manual calculations.
To use the online form you will need to either sign in with your Government Gateway user ID and password or use your email address.
HMRC advises that completing the online form is the fastest option. If you decide to post your own calculations, it will take them longer to review your information and they may need to contact you for further information.
Useful links
PAYE Settlement Agreements: Overview - GOV.UK (www.gov.uk)
The Income Tax (Pay As You Earn) Regulations 2003 (legislation.gov.uk)
Help with PAYE Settlement Agreement calculations — GfC1 - GOV.UK (www.gov.uk)
Members can also access the PSA fact sheet.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.