Form

Tell HMRC the value of items in your PAYE Settlement Agreement

Use form PSA1 or send a calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
10 October 2023 — See all updates

Documents

Tell HMRC through Government Gateway

https://www.tax.service.gov.uk/submissions/new-form/tell-hmrc-paye-settlement-agreement-amount

Details

Use the online form or your own informal calculation to report benefits or expenses included in your PAYE Settlement Agreement if you’re an employer or agent.

You must include all employees who have received the benefits or expenses, including any employees that earn below the personal tax allowance.

What you’ll need

You will need to tell us:

  • your email address
  • the tax year that the notification applies to
  • your employer PAYE reference number

  • which country’s tax rates apply to employees who received the benefits or expenses, that is:

    • Scottish
    • Welsh
    • the rest of the UK (England and Northern Ireland)
  • the total value (including VAT) of each type of benefit or expense given to employees by tax band (for each tax rate area) — for example, total amount of travel expenses paid to employees on a 20% Scottish tax rate

Use the online form

This is the quickest and easiest way to tell us.

You’ll need to either:

  • sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
  • use your email address to get a confirmation code that you can use to sign in

Post an informal calculation

You can tell us the value of the items included in your PAYE Settlement Agreement using your own calculation.

If you decide to do this:

  • it will take longer for us to review the information you have given
  • we will need to contact you if we have any questions

Send your calculation to:

PAYE Settlement Agreements
HM Revenue and Customs
BX9 2AN

You do not need to include a street name, city name or PO box. Couriers should use a different address.

Updates to this page

Published 4 April 2014
Last updated 10 October 2023 + show all updates

  1. You can now tell HMRC the value of items in your PAYE Settlement Agreement by using the online form or by posting your calculation to HMRC.

  2. The online version of the PSA1 has been added and information needed before you start has been amended.

  3. The English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2021 to 2022 have been added and the versions for 2019 to 2020 have been removed.

  4. The English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2018 to 2019 have been removed.

  5. English and Welsh versions of the PAYE Settlement Agreement (PSA1) to be used for tax year 2020 to 2021 for England, Northern Ireland, Scotland and Wales have been added.

  6. Welsh versions of 'PSA1' for England, Northern Ireland, Scotland and Wales have been added.

  7. The 2017/18 version of form PSA1 has been removed.

  8. New version of the form PSA1 has been added to this page.

  9. Welsh version of the form PSA1 has been added to this page.

  10. First published.

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