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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: breaking up P380 and P380 (continuation)

The table below tells you what to do with each part of the P380 set.

Part Notes
File copy File in the permanent notes folder of the employer’s file or compliance papers.
Employer copy Ensure the office address is correct and send to the employer on the date of signature.
Enclose a payslip for payment.  
Book copy File in employer’s PAYE reference order or establishment file depending on office arrangements.

If there is more than one form for an employer, leave the later years uppermost.

Use a separate cover for each account.  
Agent copy Send to the agent where you have already written to them about the PAYE failure.
SAFE Nominee copy Send to the ‘SAFE’ Nominee or file away depending on office arrangements.

Note: When a determination has been made set the REG49DET indicator on EBS.