The following Employment Tax guidance note by Tolley in association with Robert Woodward provides comprehensive and up to date tax information covering:
An employer may want to vary a PSA in two ways:
In varying the benefits covered in a PAYE settlement agreements (PSA), provided this takes place before the PSA deadline and assuming HMRC agrees, then this should not pose any problems. Variation after the deadline can take place but only at HMRC’s discretion. Variation can be applied for by writing to the HMRC office that issued the PSA as there is no standard form.
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