Telling HMRC the value of items in your PAYE Settlement Agreement

HMRC explains how employers report items in a PAYE Settlement Agreement. You can use the online form or send an informal calculation.

HMRC explains that employers or agents must report benefits or expenses included in a PAYE Settlement Agreement. This applies even if no benefits or expenses were provided. This is sometimes called submitting a nil return.

Employers must include all employees who received the benefits or expenses. This includes employees who earn below the personal tax allowance.