Course Details

A PAYE Settlement Agreement (PSA) enables employers to make a single annual payment for tax and NIC on certain expenses and benefits for employees, instead of reporting the benefit via the P11D or payrolling the benefit. 


This presentation guides delegates through; understanding what benefits and expenses can be reported via the PSA, how to apply for and change a PSA, how to calculate the tax on the agreed benefits and submit the data to HMRC. 


In this course Jo Marshall covers the following topics:

  • Applying or a PSA
  • Changing a PSA
  • Identifying the taxpayers 
  • Calculate the PSA1 and Class 1B NIC
  • Submit the PSA1

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CPD Course Speaker

Yorkshire Payroll Services Ltd

Jo Marshall

Jo Marshall from Yorkshire Payroll Services Ltd offers payroll training and consultancy to all businesses and payroll processing and bookkeeping services to small local businesses. With more than 20 years payroll experience, Jo can help and support businesses with all their payroll needs; from training the team to consultancy to implementing a new payroll solution.

Jo also presents payroll courses for the Chartered Institute of Payroll Professionals as well as other CPD training providers.

In December 2016, Jo became a QuickBooks Pro Advisor, offering small businesses bookkeeping solutions as well as a payroll bureau service.