SolvedPSA4060 | Regulation 110 Determinations: Further Regulation 110 Determinations
From HM Revenue & Customs · PAYE Settlement Agreements
You may consider making a further Regulation 110 determination where you discover additional amounts are due for
the same items included in the original determination, and
they relate to the same year.
No separate form exists to be used for further determinations, instead you must complete a new 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.