PSA4020 - Regulation 110 Determinations

When to Make a Regulation 110 Determination

You may consider making a Regulation 110 determination where

• you have not been able to agree with the employer the amount of tax and Class 1B NICs payable under a signed PSA.

You may determine the tax and Class 1B NICs due to the best of your judgement using estimated figures if necessary.

Where the employer has not paid a PSA charge by 19 October following the relevant year DMB will pursue the debt under Regulation 109. (See DMBM570100.) In exceptional circumstances DMB may ask you to make a Regulation 110 determination to cover those items for which the employer has specifically withheld payment.

Tax is calculated on a grossed up basis using the appropriate rate. Class 1B NICs are calculated by reference to the Class 1 or Class1A liability and the grossed up tax. See PSA1160.