taxagents.blog.gov.uk/2019/06/25/paye-settlement-agreement-deadline-6-july-2019/ taxagents.blog.gov.uk/2019/10/02/important-information-about-payments-due-under-paye-settlement-agreements/ PAYA is an optional agreement that allows employers to pay tax and social security (NIC) contributions on behalf of their employees. They are also useful when reporting benefits on P11D forms would be administratively binding. You must continue to use a payment reference, even if HMRC has not sent you a confirmation letter. Fortunately, there is a payment reference in the HMRC letter that is attached to your counter-signed P626, the letter by which the agreement came into effect. Although it is not tax, it is unique to each employer and HMRC has therefore confirmed to us that it can be used in this situation. This is in format XX0000123456789. If your client does not have his PSA reference number or is unsure of the action to take, he should contact the PSA team on 0300 322 7077. If you have any doubts, we advise you to contact the employer helpline HMRC on 0300 200 3200 to confirm your PSA payment reference as soon as possible and to ensure that you have your PAYE reference number at your fingertips. The contract will continue until you or HMRC have to terminate or amend it. You don`t need to renew the PSA every tax year.
If you do not have an PPE yet and miss this deadline, it is possible to make a voluntary disclosure and a tally of items that you would otherwise have included in an EPI. However, in certain circumstances, HMRC may impose penalties and collect interest on amounts paid in this way. From 2018-19, HMRC has moved on to a new simplified PSA enduring process. The new procedure replaces the previous procedure by which employers had to apply for an PPE each year and to ensure that the signed agreements were in effect on a specified date. Under the new procedure, it is not necessary for an employer to do anything else after signing a permanent PSA agreement, unless the PSA agreement is to be amended or if hmrc or the customer decides that a PSA is no longer required.