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

Fri, 01 May 2026 00:00:00 +0000

You could be forgiven for thinking PAYE Settlement Agreements are well-trodden ground for in-house tax teams. After all, the rules have been around for decades, the deadlines don’t move, and most employers run through the cycle every year. So why does the work seem to get harder, not easier?

A PSA lets an employer settle, in a single annual payment to HMRC, the income tax and Class 1B NIC due on certain expenses and benefits provided to employees. It’s used for items that are minor, irregular, or impractical to put through payroll or the P11D – staff entertaining, small gifts, working meals and the like. The 2025/26 tax year is closed, we’re in the midst of P11Ds and the PSA window is coming fast.

AI in tax: what PSA.I has taught us

Fri, 10 Apr 2026 00:00:00 +0000

As you’ve probably noticed by now, we have been building PSA.I, an AI tool for the data side of the PAYE Settlement Agreement process, for a while. Over roughly the same period I completed two Imperial College Business School programmes, the Emerging CTO Programme and Agentic AI in business, and used employment tax as the worked example throughout both, which the other participants bore with good grace (and I gracefully bored them!).

Insights on PSA.I

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

AI in tax: what PSA.I has taught us