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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
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Employer returns: regulation 80 determinations: making determinations: forms to use

A typical determination would follow this pattern

  • The P380 set is prepared and completed using the SEES Excel template
  • The various parts issued, or filed
  • The book copy P380(C) or a P380 (cert) is signed by a higher officer
  • The P380(E) is passed to the SAFE nominee to raise the SAFE charge

SEES provides for the simultaneous completion of forms P380, P380 (Continuation) and P380(E).

Form Details
   
P380 Set made up of four parts;

A: File copy

B: Notice to employer

C: Book copy

D: Agent’s copy    
  P380 (Continuation) As P380.
  P380(E) For SAFE nominee to raise tax and NIC charges.
SEES can also allow separate completion of form P380(E) where only NICs are involved.    
  P380 (Cert) Blanket certificate to cover batches of determinations.
  P382 Amended notice to employer.

Set made up of four parts;

Part 1: File copy

Part 2: Notice to employer

Part 3: SAFE Nominee copy

Part 4: Agent’s copy    
  P382(Continuation) As P382.
  P382(3) Discharge order.
SEES provides for the simultaneous completion of forms P382, P382 (Continuation) and P382 (3) where only NICs are involved.    
  P383 Higher officer authority to make a personal assessment following Regulation 80 determination.