PART 6PAYE SETTLEMENT AGREEMENTS

Variation and cancellation of PSA

Variation of PSAI1113

1

F2HMRC and the employer may, by agreement and consistently with the provisions of this Part, vary the terms of a PSA entered into by them.

2

The agreement must be—

a

in writing, and

b

signed and dated by the employer and by F3HMRC.

3

The last date for variation of a PSA is 6th July following the end of the F4first tax year to which the variation relatesF5....

F14

In paragraph (2) “in writing” includes electronic communications and “signed” includes electronic signatures.