»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp PAYE Settlement Agreement (PSA) screen displays PSA details for a given employer for a given year and allows you to record PSA items that have been

• Requested
• Included
• Rejected
• Withdrawn.

»Ê¹ÚÌåÓýapp screen is split into 3 sections:

Employer Section

PSA Section

Details Section

Employer Section

This section displays details of a given employer for a given year. »Ê¹ÚÌåÓýapp screen is accessed from the P11D, Employer Details or Select Employer screen.

Year

This field automatically displays the year CY-1. If another year is required

• Select the year from the drop down menu.

Note

»Ê¹ÚÌåÓýapp note box will be ticked if there are notes for the employer.

BF Note

»Ê¹ÚÌåÓýapp BF Note box will be ticked if there is a BF date against a note for the employer.

Query

Use the Query button to view the PSA for a different employer.

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PSA Section

This section displays the main PSA details for the year.

Signed

»Ê¹ÚÌåÓýapp date the agreement is signed by an authorised officer of HMRC (an Officer or above).

Settled

Displays the date on which the employer fulfilled obligations to provide information about items included in the PSA.

Settlement Type

Displays the type of settlement when the PSA for the selected year has been concluded.

Charge Reference

This was the consecutive number of the settlement charge for the selected year but is now superfluous as the PSA charge is created through SAFE.

Total Tax

»Ê¹ÚÌåÓýapp amount of tax charged under the settlement with the employer, to recover tax liability for items included in the PSA.

Total NIC Class 1B

»Ê¹ÚÌåÓýapp total amount of NIC Class 1B charged at the appropriate rate.

Total Charge

»Ê¹ÚÌåÓýapp amount of settlement with the employer to recover tax and NIC Class 1B for items included on the PSA.

Reg 110

»Ê¹ÚÌåÓýapp Reg 110 box will be ticked if a Regulation 110 Determination has been issued.

Cancelled

»Ê¹ÚÌåÓýapp date the PSA is cancelled where a Regulation 110 Determination has been issued.

Update

»Ê¹ÚÌåÓýapp Update button takes you to the Update PSA screen. (PSA6030 refers.)

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Details Section

Item

PSAs are restricted to certain types of payments and benefits in kind. Items are split into the following categories

• Entertainment
• Staff Welfare
• Incentive awards
• Benefits
• Taxable expenses and pecuniary benefits.

Requested

Items requested are those being considered for inclusion in a PSA for the selected year.

Included

Items included in the PSA allow the employer to settle the tax liability arising on behalf of employees.

Rejected

Items rejected are those, which the employer has requested be included within a PSA for the selected year but we have not approved them.

Withdrawn

Items withdrawn from the PSA must not be included within the settlement at the end of the tax year. You will not be allowed to go to the Charge screen for any items with a status of Withdrawn.

Add

»Ê¹ÚÌåÓýapp Add button takes you to the Requested Items screen. (PSA6020 refers.)

Include/Reject

»Ê¹ÚÌåÓýapp Include/Reject button takes you to the Include/Reject PSA items screen. (PSA6030 refers.)

Delete

»Ê¹ÚÌåÓýapp Delete button allows you to remove an item from the PSA. You should first

• click on the item in the list to select the item.

Note: You will only be able to delete items before they are included within a PSA. Items included can only be removed from the PSA by noting them as Withdrawn.

Charge

»Ê¹ÚÌåÓýapp Charge button takes you to the Charge screen. (PSA6040 refers.)

Note: You will only be allowed to go to the Charge screen for items, which have the status Included.

Withdraw

»Ê¹ÚÌåÓýapp Withdraw button takes you to the Withdraw Item screen. (PSA6050 refers.)

Note: You will only be able to withdraw items, which have previously been noted as Included within the PSA for the selected year.

Notes

»Ê¹ÚÌåÓýapp Notes button takes you to the Notes screen where a note can be

• created
• viewed
• updated
• deleted.

Print

»Ê¹ÚÌåÓýapp Print button provides a screen print of the PSA screen.

Exit

»Ê¹ÚÌåÓýapp Exit button returns you the screen from which you entered the PSA screen, that is, the P11D, Employer Details or Select Employer screens.