PAYE54095 - Employer returns: regulation 80 determinations: completing P380


Take this action once you are ready to make a determination

  • Access the SEES Excel menu
  • Select ‘Employer Compliance & Construction Industry’ package
  • Select ‘PAYE Regulation 80 Determination Forms’
  • Select ‘P380 with P380(E), P380 (CONT)’
  • Complete the relevant fields on the input screens presented
  • Select ‘View Set’ to view the form and ensure the details are correct
  • Complete the Interest box and any other required information on form P380(E) where appropriate and, if you are satisfied that the forms have been completely
  • Select ‘Print’

The entries you need for the fields are as follows

Welcome Screen

  • Follow the on-screen instructions

NIC Screen

  • The screen facilitates the use of ‘representative sample of employees’ envisaged in the Decision and Appeals Guidance (DAG0605).
  • If the total NIC debt in respect of all employees is more than the NICs included on forms DAA1, you should be provided with a schedule showing what the NIC debt is for each tax year in respect of all employees. The amounts shown as paid on that schedule, rather than on the DAA1s, should be recorded on SAFE.
  • P380(E) should show the full amount of NICs due, not just the figure on the sample decisions.

Input Form Screen

  • ‘SAFE Reference number’ - SAFE Customer Reference
  • ‘Employer’s PAYE reference’ - Employer reference (for example, 083/F1234)
  • ‘Year of assessment’ - The year the PAYE deductions should have been made or Class1/1A NICs were payable.
  • ‘Date of issue’ - Date the Higher Officer signed form P380C or P380(Cert).
  • ‘Employer name’ - Address determinations by using the full title of the employer. You may use shortened forms of words such as Co and Ltd. (See PAYE54105 for liquidation cases).
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 correspondence is normally to be sent is to the employer. Normally this is the business address or the Registered Office. (Each provides valid service so long as the notice is not returned undelivered).
  • ‘Agent name & 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.

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 payments omitted from a P14 for the 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 on a P14 for the year.

If the entry in Column 2 was ‘E’ the entry here would also be ‘E’.

Column 4

Code at Month 12 determined under Regulation 13 or 19, Emergency code or BR where the district issued no code.

Column 5

Tax you work out from the tax tables on the payments and code entered. You may not often be able to use Function TT.

Normally you will use Month 12 to give a correct result for the year but you may need to estimate how the employer spread the payments over the year if

  • the employee ceased before month 12
or
  • you use a week 1/ month 1 code.

In this event, manually revise the column heading to suit the case after printing off the set.

Column 6

Tax already shown on the P35 for the year.

Column 7

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

P380(E) Interest box

The reckonable date for interest on both tax and Class 1 NICs is 19 April following the end of the tax year. For example 19/04/07 for the year 2006-2007.

The reckonable date for Class 1A NICs is 19 July following the end of the tax year. For example 19/07/07 for the year 2006-2007.

Where any form P380(E) is created that contains an element of Class 1A liability you must complete the interest box to identify the type of charge, the amount due and the due and payable date.

Where form P380 (E) does not contain Class 1A liability do not complete the interest boxes.

It is important that you complete the boxes where appropriate. Failure to do could give rise to an incorrect interest charge and a complaint by the employer. It will be your responsibility to resolve any such complaint.

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