Insights
PSA insights from the team
Practical writing on PAYE Settlement Agreements: where the rules are less simple than they look, and where the data causes the real problems.
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. The £150 annual function exemption trap, supplier-coding drift across the year, and what it takes to keep the classification step defensible.
Read the article →AI in tax: what PSA.I has taught us
Where AI already earns its place in PSA work, where it is not yet ready, and what building PSA.I has taught us about the data, the rules and the reviewer's judgement.
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