PAYE54070 - 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.