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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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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
File copy File in the permanent notes folder of the employers file or compliance papers.
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.
Agents copy Send to the agent where you have already written to them about the PAYE failure.
Book copy File with other employer determinations for the account.