SolvedPAYE54070 | Employer returns: regulation 80 determinations: making determinations: forms to use
From HM Revenue & Customs · PAYE Manual
A typical determination would follow this pattern
The P380 set is prepared and completed using the SEES Excel template
The various parts issued, or filed
The book copy P380(C) or a P380 (cert) is signed by a higher officer
The P380(E) is passed to the SAFE nominee to raise the SAFE charge
SEES provides for the simultaneous completion of forms P380, P380 (Continuation) and P380(E).
| Form | Details |
|---|---|
| P380 | Set made up of four parts: A - File copy/B - Notice to employer/C- Book copy/D- Agent's copy |
| P380 (Continuation) | As P380 |
| P380(E) | For SAFE nominee to raise tax and NIC charges. SEES can also allow separate completion of form P380(E) where only NICs are involved. |
| P380 (Cert) | Blanket certificate to cover batches of determinations. |
| P382 | Amended notice to employer. Set made up of four parts - Part 1 - File copy/Part 2- Notice to employer/Part 3- SAFE Nominee copy/ Part 4- Agent's copy |
| P382(Continuation) | As P382. |
| P382(3) | Discharge order. SEES provides for the simultaneous completion of forms P382, P382 (Continuation) and P382 (3) where only NICs are involved. |
| P383 | Higher officer authority to make a personal assessment following Regulation 80 determination. |