When you apply for a PSA, do you write on behalf of your client (ie will HMRC accept a request from us) or do you get your client to send in the application, signed by them?
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We'd normally get the ball rolling
We would normally write to HMRC in the first instance. They then issue the forms P626, which we get the employer to sign and then these are returned to HMRC for counter-signature, usually by us again.
After the P626 is submitted to HMRC, we then send the calculations at the appropriate time as set out in the P626.
If you don't have a 64-8 in place to act on the employer's behalf for PAYE, I suppose they could get a bit funny, but we haven't had any problems with this.