PSA4030 - Regulation 110
Determinations
Making a Regulation 110 Determination
PSA4020 explains the circumstances when you must raise a
Regulation 110 determination for an employer. Once you are
satisfied that a determination is required you must
- create a charge through SAFE
- advise the SAFE nominee of details of the
Regulation 110 charge using this
form
and to provide a payslip using ‘Print Payslip’
- on receipt of the screen-print and payslip, you
must check it to ensure that the charge has been correctly raised.
If incorrect, assist the SAFE nominee to correct the charge
- complete the P640, this form is in 4
parts
- issuing office copy – this copy must filed
in employer reference order in the P643 folder. A separate P643
must be prepared for each year
- file copy – put away in the employer’s
file
- employer's copy – date stamp the form and
send this to the employer, enclosing the payslip (generated from
SAFE facility Print Payslip) and an A & PS Freepost
envelope
- agent’s copy – send this to the
agent.
- follow the guidance in
PSA6060 to update ECS
Note. Address determinations by the full title of
the employer. You may use shortened forms of words such as Co and
Ltd, but do not address any determinations for a limited company to
an individual within the company.
Liquidations
In liquidation cases forms P640 must be addressed to the
Liquidator and sent to their address if known, this should incur
least delay. Alternatively, you can send it to the employer’s
business address or registered office.
