If approved after the start of the tax year, employers may need to report certain items separately. If a PSA is approved before April 6, employers must report the expenses and benefits provided before the date of the P11D agreement. If you don`t have a PSA agreement yet, our team of labour tax specialists can help you set it up and work with HMRC to ensure the agreement includes everything you want to include now and in the future. To manage its resources, HMRC requires calculations, which are submitted each year on a specific date, which may vary depending on the agreement, but which is usually July 31 or August 31. However, it should be noted that in fact, there is no legal deadline to submit calculations, so no penalty can be imposed for not submitting your calculation until that date. Examples of taxable items that can be included in PPE include include include HMRC launched a consultation in August 2016, following which some revisions were made to the PPE process. The most significant change from 2018-2019 is that the PSAs are now a “permanent agreement”; that is, they do not need to be renewed every year as long as they are needed or unless HMRC cancels them. Changes to the listed services require a new agreement. Since April 2018, the annual contract renewal process for MESSAGES has been simplified, so employers do not have to agree on PPE with HMRC each year in advance if the categories remain the same. Under the agreement, the PPE will remain in effect until cancelled or amended by the employer or HMRC. .