PAYE54185 - Employer returns: regulation 80 determinations: breaking up P382


The table below tells you what to do with each part of the P382 set.


Part

Notes

P382(1)

File copy

File in the permanent notes folder of the Employer Unit file.

P382(2)

Employer copy

Enter the compliance office address and send to the employer.

P382(3)

Send to SAFE Nominee.

P382(4)

Agents copy

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

P382(5)

Book copy

File with other employer determinations for the account.