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HMRC internal manual

PAYE Manual

Employer returns: regulation 80 determinations: amendments to determinations; completing P382

Take the following action if you amend a determination on agreement or appeal

  • Access the SEES Excel menu and select Forms and Letters from the menu
  • In the ‘Find Form’ box type P382 and select the [search] button
  • Select ‘P382 with P382(3)’
  • Complete the relevant fields on the input screens presented
  • Select ‘View set’ to view the form and ensure the details are correct and if so
  • Select ‘Print’

The entries you need for the fields are as follows

Input form

SAFE Reference number * Enter the SAFE Customer Reference number to which you are making the amendment (as shown on the original P380)
Employer reference * Employer’s PAYE reference (for example 083/F1234)
Accounts Office  
  • Office Number
  • Check character
  • Number * PAYE Office Number (for example 083)
  • Tax group indicator (for example PX)
  • Register number (for example 87654321)
This will show in the Accounts Office reference box on the completed set as 083PX87654321.    
  * Year of assessment * Enter the year as shown on the original P380
  * Date of issue * Date the P382(3) is authorised and sent to SAFE nominee
  * 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 employer 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 and 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.
      * NIC Select this box if the amendment is for NIC only for a Section 8 Decision. Where this is the case, only the P382(3) will be completed.
      * Amount discharged Follow the on-screen instructions. The amounts to be shown in the ‘Amount now due for payment’ boxes for Tax and NIC will be
  • For tax: the amount shown in the ‘Amount now due for payment’ box on the P382 set
  • For NIC: the revised total amount

Input Grid 

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


  • 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 will automatically complete from the figures in columns 5 and 6.