PAYE Settlement Agreements (PSAs) can provide a significant relaxation of the requirement to report certain categories of expenses and benefits on P11Ds or through payroll.

Care must be taken however to ensure that the timing and content of an application is appropriate and work is still required to ensure the PSA is calculated and filed accurately. Significant changes to the PSA process are to be made from 2018-19 although details are not currently known.

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