PAYE54180 - Employer returns: regulation 80 determinations: amendments to determinations; completing P382

SAFE Reference number

• Enter the SAFE Customer Reference number to which you are making the amendment (as shown on the original P380)

Employer reference

• Employer’s PAYE reference (for example 083/F1234)

Accounts Office

• Office Number
• Check character
• Number

• PAYE Office Number (for example 083)
• Tax group indicator (for example PX)
• Register number (for example 87654321)

This will show in the Accounts Office reference box on the completed set as 083PX87654321

• Year of assessment

• Enter the year as shown on the original P380

• Date of issue

• Date the P382(3) is authorised and sent to SAFE nominee

• 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 and 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.

• NIC

Select this box if the amendment is for NIC only for a Section 8 Decision. Where this is the case, only the P382(3) will be completed.

• Amount discharged

Follow the on-screen instructions. The amounts to be shown in the ‘Amount now due for payment’ boxes for Tax and NIC will be

• For tax: the amount shown in the ‘Amount now due for payment’ box on the P382 set
• For NIC: the revised total amount.

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 P14 for the year.

Column 7

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