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PAYE Settlement Agreement guidance - your input needed

18 April 2023      Julia Ascott, Employment Taxes Specialist

BUFDG will be drafting guidance on calculating the grossed-up income tax and National Insurance contributions due under your PAYE Settlement Agreement (PSA). This will include:

  • Information review – ways of reviewing the base data, particularly for challenging or large data
  • Exemptions/reliefs – when they do or don’t apply with practical examples
  • Using HMRC’s online calculation and submission tool

With this in mind, we would like to include practical, HE focused examples and best practice. If you could answer the following questions and email to julia@bufdg.ac.uk with your responses, these will be collated/ anonymised and included in the report:

  1. When gathering the information to review for the PSA, where do you get your information from? For example, do you have a financial system that provides a report? What information does that report include? Do you manually review General Ledgers on a line by line basis and pick out the taxable items?
  2. What categories are included within your PSA agreement? For example, staff entertaining, staff gifts, relocation, etc.


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