.png)
.png)
Employers with a PAYE settlement agreement (PSA) should ensure their payment for 2019-20 is made to HMRC by 22 October (electronic) or 19 October (postal) to avoid interest and late payment penalties.
HMRC has warned that some employers may not have received a payslip confirming the amount owed under their PSA arrangement for 2019-20. Irrespective of that, they should pay the tax and National Insurance based on the calculation submitted to HMRC. They should not wait until they receive their payslip confirmation from HMRC.
When making payment, employers should ensure they quote their PSA reference number shown on their PSA confirmation letter.
