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HMRC internal manual

PAYE Settlement Agreements

HM Revenue & Customs
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Regulation 110 Determinations

Amendments to Regulation 110 Determinations

You may consider amending a Regulation 110 determination following an appeal where youare able to agree changes to the charge or following an appeal hearing.

To do this

  • complete the P642 showing the amended amounts

    • issuing office copy – this copy must filed with office copy of form P640
    • file copy – put away in the employer’s file on top of the form P640
    • employer’s copy - date stamp the form and send it to the employer
  • amend the original Regulation 110 SAFE charge, see PSA4030.