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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Regulation 110 Determinations

Authorising Forms P640

A Regulation 110 determination must be formally signed or certified by a Higher Officeror above.

If you make a number of determinations during the year you may choose to use a formP640(Cert) to authorise the charges.

If you use a P640(Cert) you must

  • use certificate numbers and start a fresh series on 6 April each year
  • enter the certificate number in the box on the issuing office copy of the P640 before the Authorising Officer has signed the P640(Cert). No signature is required on the P640
  • file the P640(Cert) with the office copies at the end of the year

Where you have decided to use form P640(Cert) to authorise determinations you mustcontinue using that method for the remainder of that accounting year.

Where you do not use the P640(Cert) the Authorising officer must sign each P640.