To close this thread off - I have copied the response from HSE for information for anyone interested.
You reference note 12 of Schedule 1 of the Regulations which refers to paragraph 2.6.4.5 of the CLP Regulation regarding the classification of flammable liquids. This paragraph reads, ?Liquids with a flash point of more than 35?C and not more than 60?C need not be classified in Category 3 if negative results have been obtained in the sustained combustibility test L.2, Part III, section 32 of the UN RTDG, Manual of Tests and Criteria.?, Note 12 to Schedule 1 of COMAH references this then notes that ?This is however not valid under elevated conditions such as high temperature or pressure, and therefore such liquids (my emphasis) are included in this entry (my emphasis). As this entry (Schedule 1, Part 1, P5b) and such liquids (those described in para 2.6.4.5 of CLP) refers to liquids with a flash point no greater than 60 ? C this would not apply to a liquid with a flash point of 145? C regardless of the processing conditions.
Liquids not covered by the Flammable Liquid categories P5a or P5b in Schedule 1 of COMAH can still come into scope under P5c with tonnages of 5,000 and 50,000 if they are otherwise classified as Flammable Liquids Categories 2 or 3. If you think there is a possibility this substance could be classified as flammable then you should review the relevant sections of the CLP Regulation and guidance, there is a decision logic diagram for flammable liquids at Figure 2.6.4 on page 145 of the CLP Guidance and the section regarding the classification of flammable liquids in CLP is 2.6 from page 93. I would note that as a general rule substances with a flash point in excess of 60?C are not classified as flammable.
Many thanks for all of your posts and comments.