PAYE Settlement Agreements
Tell HMRC what you owe
Once you have your PAYE聽Settlement Agreement (PSA), you need to tell HMRC what you owe every tax year.
Complete and submit the online form. If you do not, HMRC will calculate the amount. You鈥檒l be charged more if this happens.
You鈥檒l need to report anything that cannot be included in your PSA separately using form P11D. You do not need to send a P11D if you鈥檙e paying employees鈥� expenses and benefits through your payroll.