PAYE54100 - Employer returns: regulation 80 determinations: breaking up P380 and P380 (continuation)


The table below tells you what to do with each part of the P380 set.


Part

Notes

A

File copy

File in the permanent notes folder of the employer's file.

B

Employer copy

Enter the compliance office address and send to the employer on the date of signature.

Enclose a PS1 (NUC) or PS1 (NUS) payslip for payment.

C

Book copy

File in employer’s PAYE reference order.

If there is more than one form for an employer, leave the later years uppermost.

Use a separate cover for each account.

D

Agent copy

Send to the agent where you have already written to them about the PAYE failure.

E

SAFE Nominee copy

Send to the ‘SAFE’ Nominee.ECH22093