GOV.UK
Employer returns: regulation 80 determinations: breaking up P382
The table below tells you what to do with each part of the P382 set.
| Part | Notes |
| P382(1) |
| File copy | File in the permanent notes folder of the employers file or compliance papers. |
| P382(2) |
| Employer copy | Ensure the office address is correct and send to the employer. | |
| P382(3) | Send to SAFE Nominee or file away depending on office arrangements. | |
| P382(4) |
| Agents copy | Send to the agent where you have already written to them about the PAYE failure. |
| P382(5) |
| Book copy | File with other employer determinations for the account. |