19/10/2026
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PAYE Settlement Agreement: 3 Checks Employers Should Complete Before Payment
With the October deadlines fast approaching, now is the time to review your 2025/26 PAYE Settlement Agreement (PSA) liabilities. Leaving this until the last minute could result in avoidable payment delays and potential interest.
Here are three essential checks to complete now:
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1. Verify Your PSA Liabilities
Review the benefits and expenses included in your agreement, ensuring eligible items are correctly valued and accounted for.
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2. Check Class 1B National Insurance
Ensure your tax and Class 1B NIC calculations are accurate before payment.
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3. Confirm Your Payment Deadline
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19 October 2026: Postal payments must reach HMRCโs Accounts Office.
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22 October 2026: Electronic payments must clear HMRCโs bank account.
Don't leave compliance until the deadline. Review your liabilities and arrange payment in good time.
Need support with PSA calculations, UK payroll tax or employer compliance?
Noman Liaqat Chartered Accountants Tax Consultants and Business Advisors