PSA4060 - Regulation 110 Determinations: Further Regulation 110 Determinations

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 바카라 사이트˜Statement of Tax and Class 1B NICs due바카라 사이트™ to read 바카라 사이트˜Statement of Further Tax and Class 1B NICs due바카라 사이트™
  • 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 바카라 사이트˜amounts included in original determination바카라 사이트™
  • do not record in the 바카라 사이트˜Less amounts paid바카라 사이트™ 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.