{"id":24891,"date":"2024-05-20T08:26:38","date_gmt":"2024-05-20T08:26:38","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/?p=24883"},"modified":"2024-05-20T08:26:38","modified_gmt":"2024-05-20T08:26:38","slug":"how-to-handle-paye-settlement-agreement-payments","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/","title":{"rendered":"How to handle PAYE Settlement Agreement payments"},"content":{"rendered":"<p>A PAYE Settlement Agreement (PSA) allows employers to simplify the process of reporting and paying tax on minor, irregular, or impractical employee expenses or benefits.<\/p>\n<p>By including these items in a PSA, businesses can handle the tax and National Insurance Contributions (NICs) on behalf of their employees, effectively taking on the burden so that certain expenses and benefits won&#8217;t be taxed through payroll in the usual way.<\/p>\n<p><strong>Understanding PAYE Settlement Agreements<\/strong><\/p>\n<p>A PSA is an annual agreement made with HM Revenue and Customs (HMRC) that covers the tax and NICs on specific expenses and benefits provided to employees. Common items included in a PSA are:<\/p>\n<ul>\n<li>Staff entertainment expenses (e.g., a staff party not covered by the annual parties exemption)<\/li>\n<li>Personal incidental expenses on business travel<\/li>\n<li>Small gifts and incentives<\/li>\n<\/ul>\n<p>By utilising a PSA, these items are exempt from being reported on an individual basis in P11D forms.<\/p>\n<p><strong>Setting up a PAYE Settlement Agreement<\/strong><\/p>\n<p>To set up a PSA, you must formally apply to HMRC. The process involves:<\/p>\n<ul>\n<li>Determining which expenses and benefits you want to include in the PSA. These should typically be minor, irregular, or impractical to apply PAYE to each employee.<\/li>\n<li>Writing to HMRC detailing the items you wish to include. HMRC may ask for further information or provide approval.<\/li>\n<\/ul>\n<p>Once HMRC approves the items listed in your PSA, they will send you a P626 form &#8211; the formal agreement. Sign and return this to HMRC to finalise your PSA.<\/p>\n<p><strong>Managing PSA payments<\/strong><\/p>\n<p>Once your PSA is in place, managing payments involves a few key steps annually.<\/p>\n<p>At the end of the tax year (5 April), calculate the total value of the items included in your PSA. You must then calculate the tax and Class 1B NICs due on these items.<\/p>\n<p>You should then prepare a calculation of the tax and NICs due and submit it to HMRC. This calculation should be accurate to ensure the correct payment is made.<\/p>\n<p>The tax and NICs calculated should be paid by 22 October following the end of the tax year.<\/p>\n<p><strong>Common mistakes to avoid<\/strong><\/p>\n<p><strong>Late applications<\/strong><\/p>\n<p>Ensure you apply for a PSA well before the start of the tax year. Late applications can lead to complications and potential penalties.<\/p>\n<p><strong>Incorrect calculations<\/strong><\/p>\n<p>Accurate calculations are crucial. Over or underestimations can lead to further dealings with HMRC, potentially including penalties.<\/p>\n<p><strong>Failing to update HMRC<\/strong><\/p>\n<p>If there are any changes to the items included in your PSA, or if additional items need to be added, inform HMRC promptly to amend your agreement.<\/p>\n<p>A PAYE Settlement Agreement is a useful tool for managing the taxation of minor benefits and expenses efficiently. Remember to keep detailed records, stay informed about any changes in taxation laws, and maintain open communication with HMRC to manage your PSA effectively.<\/p>\n<p><a href=\"https:\/\/www.moorethompson.co.uk\/contact-us\/\"><strong>For any assistance with PSA payments contact our team of payroll specialists.<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A PAYE Settlement Agreement (PSA) allows employers to simplify the process of reporting and paying tax on minor, irregular, or impractical employee expenses or benefits. By including these items in a PSA, businesses can handle the tax and National Insurance&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24884,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-24891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-press-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to handle PAYE Settlement Agreement payments - MT Pay<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to handle PAYE Settlement Agreement payments - MT Pay\" \/>\n<meta property=\"og:description\" content=\"A PAYE Settlement Agreement (PSA) allows employers to simplify the process of reporting and paying tax on minor, irregular, or impractical employee expenses or benefits. By including these items in a PSA, businesses can handle the tax and National Insurance...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\" \/>\n<meta property=\"og:site_name\" content=\"MT Pay\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-20T08:26:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mtpay-DpbEzuqd8\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mtpay-DpbEzuqd8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\"},\"author\":{\"name\":\"mtpay-DpbEzuqd8\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/33420b012e4970c362a4c2d9f39d482a\"},\"headline\":\"How to handle PAYE Settlement Agreement payments\",\"datePublished\":\"2024-05-20T08:26:38+00:00\",\"dateModified\":\"2024-05-20T08:26:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\"},\"wordCount\":481,\"publisher\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg\",\"articleSection\":[\"Payroll Press Articles\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\",\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\",\"name\":\"How to handle PAYE Settlement Agreement payments - MT Pay\",\"isPartOf\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg\",\"datePublished\":\"2024-05-20T08:26:38+00:00\",\"dateModified\":\"2024-05-20T08:26:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage\",\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg\",\"contentUrl\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg\",\"width\":1000,\"height\":666},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"How to handle PAYE Settlement Agreement payments\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#website\",\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/\",\"name\":\"MT Pay\",\"description\":\"Moore Thompson Payroll\",\"publisher\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization\",\"name\":\"MT Pay\",\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/03\/Moore-Thompson-payroll-Lincolnshire.png\",\"contentUrl\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/03\/Moore-Thompson-payroll-Lincolnshire.png\",\"width\":182,\"height\":82,\"caption\":\"MT Pay\"},\"image\":{\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/33420b012e4970c362a4c2d9f39d482a\",\"name\":\"mtpay-DpbEzuqd8\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/62d95bee23559e9f2adc33f409a7ad983a67c0f41c724b62f47a8ee0421f7e6a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/62d95bee23559e9f2adc33f409a7ad983a67c0f41c724b62f47a8ee0421f7e6a?s=96&d=mm&r=g\",\"caption\":\"mtpay-DpbEzuqd8\"},\"sameAs\":[\"https:\/\/www.moorethompson.co.uk\/mt-pay\"],\"url\":\"https:\/\/www.moorethompson.co.uk\/mt-pay\/author\/mtpay-dpbezuqd8\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"How to handle PAYE Settlement Agreement payments - MT Pay","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/","og_locale":"en_US","og_type":"article","og_title":"How to handle PAYE Settlement Agreement payments - MT Pay","og_description":"A PAYE Settlement Agreement (PSA) allows employers to simplify the process of reporting and paying tax on minor, irregular, or impractical employee expenses or benefits. By including these items in a PSA, businesses can handle the tax and National Insurance...","og_url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/","og_site_name":"MT Pay","article_published_time":"2024-05-20T08:26:38+00:00","og_image":[{"width":1000,"height":666,"url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg","type":"image\/jpeg"}],"author":"mtpay-DpbEzuqd8","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mtpay-DpbEzuqd8","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#article","isPartOf":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/"},"author":{"name":"mtpay-DpbEzuqd8","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/33420b012e4970c362a4c2d9f39d482a"},"headline":"How to handle PAYE Settlement Agreement payments","datePublished":"2024-05-20T08:26:38+00:00","dateModified":"2024-05-20T08:26:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/"},"wordCount":481,"publisher":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization"},"image":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg","articleSection":["Payroll Press Articles"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/","url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/","name":"How to handle PAYE Settlement Agreement payments - MT Pay","isPartOf":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage"},"image":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg","datePublished":"2024-05-20T08:26:38+00:00","dateModified":"2024-05-20T08:26:38+00:00","breadcrumb":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#primaryimage","url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg","contentUrl":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/05\/shutterstock_792862612.jpg","width":1000,"height":666},{"@type":"BreadcrumbList","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/how-to-handle-paye-settlement-agreement-payments\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moorethompson.co.uk\/mt-pay\/"},{"@type":"ListItem","position":2,"name":"How to handle PAYE Settlement Agreement payments"}]},{"@type":"WebSite","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#website","url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/","name":"MT Pay","description":"Moore Thompson Payroll","publisher":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moorethompson.co.uk\/mt-pay\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#organization","name":"MT Pay","url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/logo\/image\/","url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/03\/Moore-Thompson-payroll-Lincolnshire.png","contentUrl":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-content\/uploads\/2024\/03\/Moore-Thompson-payroll-Lincolnshire.png","width":182,"height":82,"caption":"MT Pay"},"image":{"@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/33420b012e4970c362a4c2d9f39d482a","name":"mtpay-DpbEzuqd8","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moorethompson.co.uk\/mt-pay\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/62d95bee23559e9f2adc33f409a7ad983a67c0f41c724b62f47a8ee0421f7e6a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/62d95bee23559e9f2adc33f409a7ad983a67c0f41c724b62f47a8ee0421f7e6a?s=96&d=mm&r=g","caption":"mtpay-DpbEzuqd8"},"sameAs":["https:\/\/www.moorethompson.co.uk\/mt-pay"],"url":"https:\/\/www.moorethompson.co.uk\/mt-pay\/author\/mtpay-dpbezuqd8\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/posts\/24891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/comments?post=24891"}],"version-history":[{"count":0,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/posts\/24891\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/media\/24884"}],"wp:attachment":[{"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/media?parent=24891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/categories?post=24891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moorethompson.co.uk\/mt-pay\/wp-json\/wp\/v2\/tags?post=24891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}