A recent blog from emTax says that HMRC’s central PAYE Settlement Agreements (PSA) unit have arbitrarily decided to impose a non-statutory deadline date of 31 July for PSA calculations to be submitted.

This arbitrary deadline date puts unnecessary pressure on most employers who have traditionally required the summer to complete their PSA calculations.

emTax recommends that if you are struggling to meet the 31 July deadline, to contact HMRC and ask them what the legislation is that is forcing you to send in your PSA calculations early. And as such legislation does not exist, to tell HMRC that you intend to send in your PSA calculations by mid-September, thereby giving yourself some much-needed breathing space in getting your PSA calculations right