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PSAs - proposed changes from April 2018
13 February 2018 Michael Edwards,
Members may recall that HMRC consulted on simplifying the PAYE Settlement Agreement (“PSA”) process in 2016. A further consultation has now been issued concerning the draft legislation required to introduce proposed amendments to PSAs from April 2018. The main change is the introduction of an “enduring agreement” to replace the current requirement for employers to renew PSAs annually. The consultation, which may be accessed here, seeks answers to three questions:
Question 1: Do you think adopting an ‘enduring agreement’ will create any issues for employers?
Question 2: Do the regulations as drafted achieve their objectives as set out above?
Question 3: Do these draft regulations produce any unintended consequences?
The consultation window is short, with a deadline for responding of the 21st February. Therefore, should members wish to contribute to a BUFDG response, please email me with your comments as soon as possible.
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13 February 2018 
Michael Edwards,
