Closed consultation

Draft legislation: Simplification of PAYE Settlement Agreements

• From: HM Revenue & Customs
• Published: 6 February 2018

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Summary

A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.

This consultation ran from
4:30pm on 6 February 2018 to 11:45pm on 21 February 2018

Consultation description

From 6 April 2018, the PAYE (Pay As You Earn) Settlement Agreement (PSA) process will be simplified through removing the current requirement on employers to renew their PSA annually, and providing for an ‘enduring agreement’.

This is a technical consultation on changes to the Income Tax (PAYE) Regulations 2003 to enable this.

These amendments will also ensure that digitisation of the process in the future is possible if it is felt that this would support business.

On this page, you can read:

• a policy paper about the draft legislation
• The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)
• an explanatory memorandum to The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)

Documents

Policy paper on draft legislation: The Income Tax (Pay As You Earn) (Amendment) Regulations 2017

PDF, 227 KB, 4 pages

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The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)

PDF, 141 KB, 3 pages

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory memorandum to The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (draft)

PDF, 130 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 6 February 2018