HMRC have shared the following information regarding PSA payslips not being issued:
“Customers who have a PAYE Settlement Agreement (PSA) in place may not have received a payslip from HMRC confirming the amount owed under their PSA arrangement for the 2019-20 tax year.
If your client has not received their payslip confirmation letter, they should pay the tax and National Insurance amount they calculated and submitted for their PSA to HMRC. Customers should not wait until they receive their payslip confirmation from HMRC. Any electronic payments relating to the PSA must clear into the HMRC bank account by no later than 22 October 2020.
Further information can be found on GOV.UK.
When making payment, your clients should ensure they quote their PSA reference number, which is shown on their PSA confirmation letter. They should not use their PAYE Accounts Office reference to make their PSA payment. This is because payments received with the PAYE Accounts Office reference are allocated to their normal PAYE account and they will continue to receive reminders for the PSA payment even though they have paid.
If your client does not have their PSA reference number or is unsure about the action to take, they should contact the PSA team on 0300 322 7077.
Customers may be fined or charged interest or a late payment penalty if they do not pay or their payment is late.”