In case of payment, customers must indicate their unique customer account reference number, which can be found on their PSA confirmation letter. If you would like to speak to the PSA team, our phone number is 0300 322 7077 taxagents.blog.gov.uk/2019/10/02/important-information-about-payments-due-under-paye-settlement-agreements/ If you have any doubts, we advise you to contact the HMRC Employer Helpline on 0300 200 3200 to confirm your PSA payment reference as soon as possible and ensure that you have your PAYE reference number on hand. PAYE Arrangement Agreements (PPE) are optional agreements that allow employers to pay taxes and social security contributions (NCI) for benefits in kind on behalf of their employees. They are also useful if the explanation of benefits on the P11D forms was administratively costly. When paying, your customers must ensure that they write their PSA reference number, which can be found on their PSA confirmation letter. They should not use their PAY Accounts Office reference to make their PSA payment. This is due to the fact that payments received with the PAY Accounts Office reference are attached to their normal PAYE account and they continue to receive reminders for psa payment even though they have paid. From 2018-19, HMRC switched to a new PSA simplified hardening process. The new procedure replaces the previous procedure, where employers had to apply for PPE each year and ensure that signed agreements were in force until a given date. Under the new process, an employer, once it has signed a permanent PSA agreement, must not do otherwise unless the PSA agreement needs to be amended or HMRC or the customer decides that PPE is no longer needed. www.gov.uk/paye-settlement-agreements/whats-included taxagents.blog.gov.uk/2019/06/25/paye-settlement-agreement-deadline-6-july-2019/ If your customer does not have their PSA reference number or is not sure how to take the action, they should contact the PSA team on 0300 322 7077. You must always use a payment reference, even if HMRC has not sent you a confirmation letter.
Fortunately, you will find a payment reference in HMRC`s letter attached to your countersigned P626 – the letter that entered into the agreement. Although it is not specific to each fiscal year, it is unique for each employer and, therefore, HMRC has confirmed to us that it can be used in this situation. It is in the format XX0000123456789. The Agreement will continue until you or HMRC announce it or need to change it. You do not need to renew the PSA every fiscal year. If you get a PSA for this article, you don`t have to: Tags: HMRC Tax Agent Blog, PAYE Settlement Agreement, PSA, Tax Agent, Tax Agent Blog Tags: HMRC Tax Agent blog, National Insurance, P11D, PAYE Settlement Agreement You must give an agent a signed power of attorney letter to create a PSA on your behalf if they don`t have permission…
