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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Employer returns: regulation 80 determinations: outline of procedure

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