New article: Getting the data right for PSA 2025/26 — read it now →
PAYE Settlement Agreements — Reimagined

Your PSA.
Intelligent.

An AI-assisted categorisation and reporting platform built to speed up the PAYE Settlement Agreement reporting process.

PSA.I ingests expenses data, classifies it against a controlled PSA framework, and produces a reviewable, defensible PSA calculation. For one PSA or an entire portfolio.

PSA.I · Expenses review · Tax year 2025/26
Description
Suggested category
Confidence
Pizza Express · team lunch
Staff entertaining
92%
Hotel — London (Client meeting)
Business travel
88%
Eye test reimbursement
Staff welfare
54%
!
Christmas party — venue hire
Staff entertaining
96%
Laptop case
Non-qualifying
46%
!

Reduce manual review

Focus attention on the rows that actually need judgement.

Keep reviewer control

AI suggests. Reviewers confirm, override or reassign.

A defensible outcome

Every step from upload to result is visible and auditable.

What it does

Purpose-built PSA categorisation and reporting

PSA preparation is often slow, manual and time-sensitive. Expense files arrive in different formats, descriptions are inconsistent, and the tax treatment still requires judgement. PSA.I standardises the workflow — from raw data to a defensible PSA result.

Ingest
Spreadsheet inputs
Classify
AI + confidence
Review
Human in the loop
Calculate
HMRC-aligned output

Flexible data ingestion

Upload spreadsheet-based data from finance, payroll, expense or general ledger sources. Column mapping supports client-specific file layouts.

AI classification with confidence

Each row receives a suggested PSA category and a confidence score, helping reviewers prioritise exceptions and edge cases first.

Reviewer-in-the-loop workflow

Categories can be confirmed, overridden or reassigned. The platform supports professional judgement rather than replacing it.

Data quality checks before review

Normalisation, duplicate detection and error handling clean the data up front, so reviewer time isn't wasted on avoidable noise.

HMRC-aligned reporting output

Once review is complete, PSA.I produces a grossed-up PSA calculation, including Class 1B NIC, ready for review and reporting.

UK PAYE Settlement Agreement Calculation — Tax Year 2025/26
Class 1B NIC · 15%
Benefit typeCost of benefitGrossed-up taxClass 1B NICTotal due
Business travel382.9795.7466.06161.80
Client entertaining201.3550.3434.7385.07
Staff entertaining1,248.50312.13215.37527.50
Staff welfare456.20114.0578.69192.74
Total2,289.02572.26394.85967.11
Results screen — grossed-up PSA calculation by benefit type, including Class 1B NIC. Produced per engagement.
Built for you

For one PSA or a whole portfolio

PSA.I supports both in-house PSA preparation and multi-client delivery. A single employer can use it to manage one annual PSA end to end. A professional services team can use it to run multiple PSAs in parallel, each with its own data, category mappings, reviewer history and results.

In-house tax & finance teams

Own one PSA, end-to-end

Replace the spreadsheet cycle. Bring expenses data in from finance, HR and expense systems in whatever shape it arrives. Let AI handle the first-pass classification, then review the rows that actually need judgement.

  • Standardised workflow across cycles
  • Reviewer time goes to the rows that need it
  • Confirmed decisions retained for next year
  • Audit-ready trail for internal governance and HMRC enquiry readiness
Advisory & professional services

Run a portfolio in parallel

Each engagement runs in isolation, with its own data, category library and learning history. Confirmed patterns for one client do not bleed into another. Dashboarding monitors progress across the book.

  • Per-engagement isolation by design
  • Portfolio dashboards for progress and risk
  • Client-specific category mappings preserved
  • Consistent reviewer workflow across engagements
Why PSA.I is different

Designed for the work, not around it

PSA.I is built specifically for PSA categorisation and reporting — not adapted from a general classifier or a general document tool.

Purpose-built for PSA

Designed around PSA workflow, categorisation and reporting, with dashboarding features to monitor progress.

Per-engagement isolation

Each PSA has its own data, category library and learning history. Confirmed patterns for one engagement do not bleed into another.

Defensible audit trail

Every upload, suggestion, override and final categorisation is recorded, supporting internal governance and HMRC enquiry readiness.

Human judgement built in

The platform is designed to accelerate review, not bypass it. Reviewers remain in control of every final categorisation.

Learns over time

Confirmed reviewer decisions improve future suggestions within each engagement, making the process more efficient as work progresses.

HMRC-aligned output

Produces a grossed-up PSA calculation by benefit type, including Class 1B NIC, ready for reporting.

See it in action

A short walkthrough — 60 seconds

A quick tour of the review screen: AI suggestions and confidence scores, filters, reviewer actions and the grossed-up PSA calculation.

Insights

PSA Insights from the team

Article · May 2026

PAYE Settlement Agreements: getting the data right for 2025/26

Why the rules look simple but rarely are — and why the data side, not the rules, is where most in-house PSA cycles actually go wrong. A look at the £150 annual function exemption trap, supplier-coding drift across the year, and what it takes to keep the classification step defensible.

Read the full article
"Beneath the rules, preparing a PSA is essentially a classification exercise across thousands of rows of expense and benefit data. HMRC defines the categories. Your finance and HR systems define the rows. And those systems weren't built with tax classification in mind."
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See PSA.I in action

See how PSA.I can reduce review effort and strengthen PSA governance, for a single employer or across a portfolio of clients.

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