# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 105: HMRC and employer may make PSA

Extent: E+W+S+N.I.

(1) HMRC and an employer may agree that paragraph (2) applies in respect of income tax on qualifying general earnings of the employer’s employees for a tax year and for any subsequent tax years.
(2) In relation to qualifying general earnings included in the agreement, the employer is—
(a) accountable to HMRC in accordance with the terms of the agreement and this Part, and
(b) not accountable in accordance with the rest of these Regulations.
(3) Such an agreement is referred to as a PAYE settlement agreement (“PSA”).
(4) A PSA will continue to have effect until cancelled.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/105 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.