As part of the Employers Bulletin June 2026, the HMRC is reminding employers on changes and deadlines for PSA reporting.
PAYE Settlement Agreement (PSA) — agreements and mailbox closure
The deadline for applying for a PAYE Settlement Agreement (PSA) or making any amendments to an existing PSA is 5th July following the first tax year it applies to. For example, for the tax year 2025 to 2026 an employer has until 5th July 2026 to apply for their PSA.
PAYE Settlement Agreements are an agreement between an employer and HMRC. There is no specified format for this but HMRC’s preferred method of applying for a PSA is online. Writing to HMRC often takes much longer to set up an agreement.
The employer uses their PAYE reference and not the Accounts Office reference when submitting your request.
This agreement is enduring and remains in place until changed or cancelled by HMRC or the employer.
Where an employer already has an agreement in place and wants to amend the agreement, they must make sure to include all pre-existing benefit items as well as any new benefits to be added, as the new agreement will replace any previous agreement.
They include specific details of what the benefit relates to, for example descriptions such as ‘other’ or ‘miscellaneous’ is not accepted.
Further guidance on PSA Settlement Agreements is available.
Keep a copy of the signed agreement and covering letter as this includes information needed when making payment, such as the SAFE reference number.
Mailbox closure
The former PSA mailbox closed on Friday 29th August 2025. HMRC no longer accept PSA correspondence by email.
They can submit PSA calculations and apply for, amend or cancel PSA Agreements using online forms.
Where unable to use the online PSA forms, or have any submissions to make to the PSA team, write to:
PAYE Settlement Agreements
HM Revenue and Customs
BX9 2AN
Detailed guidance on PSA calculations is available at Guidelines for Compliance — help with PAYE Settlement Agreement calculations. There are also PSA guidance videos on HMRC’s YouTube channel on:
- What is a PAYE Settlement Agreement?
- How to apply for a PAYESettlement Agreement
- How do I submit a PAYE Settlement Agreement calculation online?
- How do I pay a PAYE Settlement Agreement?
PAYadvice.UK 21/6/2026