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HMRC internal manual

PAYE Settlement Agreements

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HM Revenue & Customs
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Regulation 110 Determinations

When to Make a Regulation 110 Determination

You may consider making a Regulation 110 determination where

  • you have not been able to agree with the employer the amount of tax and Class 1B NICs payable under a signed PSA, or
  • the employer has not provided the information required to calculate the tax and Class 1B NICs charge under a signed PSA.

You may determine the tax and Class 1B NICs due to the best of your judgement using estimated figures if necessary. Tax is calculated on a grossed up basis using the appropriate rate. Class 1B NICs are calculated by reference to the Class 1 or Class1A liability and the grossed up tax. See PSA1160.

Where the employer has not paid a PSA charge by 19 October following the relevant year DMB will pursue the debt as normal under Regulation 109. In exceptional circumstances DMB may ask you to make a Regulation 110 determination to cover those items for which the employer has specifically withheld payment.

Penalties under Schedule 24 FA 2007 - Tax year 2008/09 onwards

If you do not receive the information required from the employer and issue a Regulation 110 determination that is subsequently found to be under assessed and the employer fails to take reasonable steps within 30 days of the date of issue to tell you this, penalties under Schedule 24 FA 2007 should be considered. See Compliance Handbook, CH81090.