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HMRC internal manual

PAYE Settlement Agreements

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HM Revenue & Customs
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Regulation 110 Determinations

Further Regulation 110 Determinations

You may consider making a further Regulation 110 determination where additional amountsare due when

  • the additional amount relates to the same source included in the original determination, and
  • it relates to the same year.

Where these conditions do not apply you must consider making a fresh determination forthe new source.

No separate form exists to be used for further determinations, instead you must complete anew form P640 using a new consecutive number as follows

  • amend the text ‘Statement of Tax and Class 1B NICs due’ to read ‘Statement of Further Tax and Class 1B NICs due’
  • show the combined total amounts for the year for each item, including those in the original notice
  • deduct the tax and Class 1B NICs in the original determination from the totals, by showing these as minus figures. Describe this across the statement as ‘amounts included in original determination’
  • do not record in the ‘Less amounts paid’ box any tax and Class 1B NICs the employer has paid against the original determination
  • create a charge through SAFE for the further tax and Class 1B NICs due.