PAYE54070 - Employer returns: regulation 80 determinations: making determinations: forms to use


Use SEES when you make determinations under Regulation 80. 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. See ECH22093 for guidance.

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