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 |

