PART 6PAYE SETTLEMENT AGREEMENTS
Records
F1Retention of PSA recordsI1117
F21
An employer must keep PSA records for not less than 3 years after the end of the most recent tax year to which they relate.
2
“PSA records” means all books, documents and other records relating to—
a
the qualifying general earnings comprised in the PSA,
b
the calculation of amounts for which the employer is accountable to F3HMRC in accordance with the PSA, and
c
the payment of those amounts to F4HMRC.
F53
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F64
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F75
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F86
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F97
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F108
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