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HMRC internal manual

PAYE Settlement Agreements

Regulation 110 Determinations: Making a Regulation 110 Determination

PSA4020 explains the circumstances when you must raise a Regulation 110determination for an employer. Once you are satisfied that a determination is necessary you must

  • create a charge through SAFE

    • advise the SAFE nominee of details of the Regulation 110 charge using this form
    • on receipt of the screen-print, you must check it to ensure that the charge has been correctly raised. If incorrect, assist the SAFE nominee to correct the charge
  • complete the P640, this form is in 4 parts

    • issuing office copy – this copy must filed in employer reference order in the P643 folder. A separate P643 must be prepared for each year
    • file copy – put away in the employer’s file
    • employer’s copy – date stamp the form and send this to the employer with a PSA07 covering letter which includes payment instructions
    • agent’s copy – send this to the agent.
  • Record the issue of the Regulation 110 determination on caseflow
  • follow the guidance in PSA6060 to update ECS

Note: Address determinations by the full title of the employer. You may use shortened forms of words such as Co and Ltd, but do not address any determinations for a limited company to an individual within the company.


In liquidation cases forms P640 must be addressed to the Liquidator and sent to their address if known, this should incur least delay. Alternatively, you can send it to the employer’s business address or registered office.