If you do not have an PPE yet and miss this deadline, it is possible to make a voluntary disclosure and a tally of items that you would otherwise have included in an EPI. However, in certain circumstances, HMRC may impose penalties and collect interest on amounts paid in this way. You must continue to use a payment reference, even if HMRC has not sent you a confirmation letter. Fortunately, there is a payment reference in the HMRC letter that is attached to your counter-signed P626, the letter by which the agreement came into effect. Although it is not tax, it is unique to each employer and HMRC has therefore confirmed to us that it can be used in this situation. This is in format XX0000123456789. This means that employers do not have a letter from HMRC confirming the amount to be paid, the payment and, what is essential, the payment reference. This reference is specific to each employer and each tax year. The contract will continue until you or HMRC have to terminate or amend it. You don`t need to renew the PSA every tax year.

From April 2018, the annual process for renewing PPE contracts has been simplified, so employers are not required to agree to a PSA with HMRC each year if the categories remain the same. Under the agreement, the EPI will remain in place until the employer or HMRC terminates or amends it. If these standard letters have changed during the year, please indicate all versions. PAYE Billing Agreements (PAYA) are optional agreements that allow employers to pay taxes and social security contributions (NIC) on behalf of their employees. They are also useful when reporting benefits on P11D forms would be administratively binding. You must send an agent a letter of execution signed for the manufacture of an EPI on your behalf if he is not authorized to do so. Payment letter version September 2, 2017 from.pdf return version of the contract April 1 to August 2017.pdf Here are the letters used for the following issues: contract, contract restitution, contract modifications, confirmation of liability, advice of a PSA is not renewed, reminders for P626s pending or calculations and issuance of Regulation 110. Please provide me with the text for the templates for standard letters used for pay payment agreements (PSAs) in fiscal year 17-18. (They may be found on the SEES platform.) However, this popularity is proving to be a headache for HMRC.

While it is the employer`s (or representative`s) responsibility to calculate annual taxes and nics, PPE is not necessarily a self-assessment system. All calculations must be approved by HMRC before the expiry of the payment period on 19 October (22 in the case of electronic payment). Thank you for your communication of March 26, which was forwarded to the Hmrc team for freedom of information. Above, you can and should include minor expenses and benefits in your PPE, such as small birthday gifts for your employees, health subscriptions, expenses considered personal but incidental, or even a gift, flowers or voucher if an employee gets sick. National insurance payments due as part of your PPE must be received by October 22 of the fiscal year following the entry into force of your PPE (October 22, 2015 for the 2014-15 fiscal year). Payments can be made by debit, Internet bank and cheque. Checks must be received by October 19. HMRC points out that they gave you a payslip with your PSA reference number and therefore should not use your PAYE Accounts Office reference number on your PSA. They may also include irregular and impractical expenses or benefits. Irregular expenses or benefits are self-explanatory and may apply to non-minor expenses or benefits that are rarely granted to your employees and without a defined model.