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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: procedure for making determination - P380 (Cert)

If you make a number of determinations at one time you can choose whether to use a form P380 (Cert).

Once you decide to use form P380 (Cert) keep to it. Changing from this method to signing each P380(C) and back again would be confusing. Avoid this so as to have a clear picture when any validity test arises.

If you use a P380 (Cert)

  • Use certificate numbers and start a fresh series on 6 April each year
  • Enter the certificate number in the box on the P380C before the higher officer signs the P380(Cert), no signature is needed on the P380C
  • File the P380(Cert) with the book copies at the end of the year

If you do not use form P380 (Cert) make sure the higher officer signs each book copy P380(C).