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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: completing P380

Once you are ready to make a determination

  • Access the SEES Excel menu and select Forms and Letters from the menu
  • In the ‘Find Form’ box type P380 and select the [search] button
  • Select ‘P380 with P380(E), P380 (CONT)’
  • Complete the relevant fields on the input screens presented
  • Select ‘View Set’ to view the form and ensure the details are correct
  • Complete the Interest box and any other required information on form P380(E) where appropriate and, if you are satisfied that the forms are complete
  • Select ‘Print’

The entries you need for the fields are as follows

Welcome Screen

  • Follow the on-screen instructions

NIC Screen

  • The screen facilitates the inclusion of NICs for specified and unspecified employees
  • If the total NIC debt in respect of all employees is more than the NICs included on forms DAA1, you should have a schedule showing what the NIC debt is for each tax year in respect of all employees. The amounts shown as paid on that schedule, rather than on the DAA1s, should be recorded on SAFE
  • P380(E) should show the full amount of NICs due, not just the figure on the sample decisions

Input Form Screen

  • ‘SAFE Reference number’ - SAFE Customer Reference
  • ‘Employer’s PAYE reference’ - Employer reference
  • ‘Year of assessment’ - The year the PAYE deductions should have been made or Class1 / 1A NICs were payable
  • ‘Date of issue’ - Date the higher officer signed form P380C or P380(Cert)
  • ‘Employer name’ - Address determinations by using the full title of the employer. You may use shortened forms of words such as Co and Ltd
  • Enter the name in the first aqua coloured box and do not exceed the capacity of the box. If the name continues onto line 1 of the address, tick the box to the right of that line
  • ‘Employer address’ - The address to which correspondence is usually sent. Normally this is the business address or the Registered Office. (Each provides valid service so long as the notice is not returned undelivered). In administration or liquidation cases, send determinations to the administrators or liquidators business address. For example, Mr. A.B.C as Liquidator for Company A Limited
  • ‘Agent name & address’ - Make entries only where you propose to send the agents copy. Do this where you have already written to the agent about PAYE or NICs failure
Column 1 Name and National Insurance Number of each employee. Use a fresh line for each employee.

Where the employee is a Director, enter ‘D’ in the right hand space.

Where you do not know all the names, describe those unknown as best you can, for example, Directors, Lorry Drivers and so on.    
     
  Column 2 Amount of taxable payments omitted for the tax year. Use totals for any whose names are unknown.
Use ‘E’ in front of any amount that has been estimated.    
  Column 3 Amount in column 2 plus any payments already shown in the employers final return for the year.
If the entry in Column 2 was ‘E’ the entry here would also be ‘E’.    
  Column 4 Tax code taking into account PAYE Regulation 14.
  Column 5 Tax is worked out from the tax tables on the payments and code entered.

Normally you will use Month 12 to give a correct result for the year but you may need to estimate how the payments were made if

  • The employee ceased before month 12

    Or

  • You use a week 1 / month 1 code

If so, manually revise the column heading to suit the case after printing off the set.    
  Column 6 Tax already shown on the P35 or Final Payment Summary for the year.
  Column 7 This column automatically updates from the figures in columns 5 and 6.
  P380(E) Interest box The reckonable date for interest on both tax and Class 1 NICs is 19 April or 22 April (if paid electronically) following the end of the tax year. For example 19/04/13 for the year 2012-2013.

The reckonable date for Class 1A NICs is 19 July / 22 July following the end of the tax year. For example 19/07/13 for the year 2012-2013.

Where any form P380 (E) is created that contains an element of Class 1A liability you must complete the interest box to identify the type of charge, the amount due and the due and payable date.

Where form P380 (E) does not contain Class 1A liability do not complete the interest boxes.

It is important that you complete the interest boxes as failure to do so could give rise to an incorrect interest charge and a complaint by the employer.