188体育

Take the following action if you amend a determination on agreement or appeal:

• Access the SEES Excel menu and select Forms and Letters from the menu
• In the 鈥楩ind Form鈥� box type P382 and select the [search] button
• Select 鈥楶382 with P382(3)鈥�
• Complete the relevant fields on the input screens presented
• Select 鈥榁iew set鈥� to view the form and ensure the details are correct and if so
• Select 鈥楶rint鈥�

The entries you need for the fields are as follows

Input form

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鈥檚 PAYE reference (for example 083/F1234)

Accounts Office

• Office Number - PAYE office number (for example 083)
• Check character - Tax group indicator (for example PX)
• Number - 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.

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 employer correspondence is usually sent. Normally this is the business address or the Registered Office. (Each provides valid service so long as the notice is not returned undelivered). In administration or liquidation cases, send determinations to the administrators or liquidators business address. For example Mr. A.B.C as Liquidator for Company A Limited.

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 鈥楢mount now due for payment鈥� boxes for Tax and NIC will be:

• For tax: the amount shown in the 鈥楢mount now due for payment鈥� box on the P382 set
• For NIC: the revised total amount

Input Grid听

Column 1

Name and National Insurance Number of each employee. Use a fresh line for each employee. Where the employee is a Director, enter 鈥楧鈥� 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 taxable payments omitted for the tax year. Use totals for any whose names are unknown. Use 鈥楨鈥� in front of any amount that has been estimated.

Column 3

Amount in column 2 plus any payments already shown in the employers final return for the year. If the entry in Column 2 was 鈥楨鈥� the entry here would also be 鈥楨鈥�.

Column 4

Tax code taking into account PAYE Regulation 14.

Column 5

Tax is worked out from the tax tables on the payments and code entered. Normally you will use Month 12 to give a correct result for the year but you may need to estimate how the payments were made if:

• The employee ceased before month 12
  Or
• You use a week 1 / month 1 code

If so, manually revise the column heading to suit the case after printing off the set.

Column 6

Tax already shown on the P35 or Final Payment Summary for the year.

Column 7

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

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