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GFC1 (2022): Guidelines for Compliance — help with PAYE Settlement Agreement calculations

Find out the approaches you can take for PAYE Settlement Agreements (PSA) to lower the risk of tax non-compliance and reduce the likelihood of checks.

From:: HM Revenue & Customs
Published: 6 October 2022

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GFC1 (2022): Help with PAYE Settlement Agreements (PSA)

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Guidelines for compliance were announced in November 2021 as part of the review of tax administration for large businesses.

They explain HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes and help you avoid non-compliance.

Published 6 October 2022

Update history

2025-05-16 12:27
Sources of legislation and further guidance have been updated.

2024-10-31 15:22
A link you a video has been added to the ‘background’ section. The date you should submit your PAYE Settlement calculation to HMRC has been added. The Class 1B National Insurance contributions percentage rates dates have also been updated.

2024-04-29 16:43
The ‘What to do if you have made a mistake’ section has been updated with information about penalties.

2023-05-19 11:40
We have added information on how to get a PAYE Settlement agreement online under ‘How to enter an agreement’. You can also use this online service to cancel or amend a PSA. We have clarified information under ‘How to pay an agreement’.

2023-03-14 15:48
The ‘calculation errors’ section has been updated. If you’ve identified an error after calculations have been submitted to HMRC, you now need to email payesettlementagreements@hmrc.gov.uk to correct the error.

2022-12-15 11:56
The rates for 2022 to 2023 for calculating Class 1B National Insurance contributions have been approved by Parliament.

2022-10-06 10:12
First published.