HMRC reminds employers that they should pay tax and National Insurance due under their PSA by 22 October 2019 (19 October 2019 if paying by post).
HMRC has issued an alert that some employers which have a PSA in place might not have received a payslip notifying them of the amounts due for 2018/19.
Affected employers should still pay any tax and National Insurance they have calculated as due under their PSA by 22 October 2019 (or by 19 October 2019 if paying by post).
The unique customer account reference number shown on the PSA confirmation letter should be quoted when making payment.
Interest or penalties might be due on late payment.
KPMG has extensive experience of helping employers to agree and operate PSAs.
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