PART 6PAYE SETTLEMENT AGREEMENTS
Records
F1Retention of PSA records117.
F2(1)
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.
F5(3)
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F6(4)
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F7(5)
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F8(6)
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F9(7)
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F10(8)
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