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PSA4090 | Regulation 110 Determinations

From HM Revenue & Customs · PAYE Settlement Agreements

Amendments to Regulation 110 Determinations

You may consider amending a Regulation 110 determination following an appeal where you are 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.