Is that a fairly straight forward step? The p38 seems a lot different to me.
Sorry, I gave the wrong impression by not posing it clearly. A ratio change by using Series 4.71 c&p gears would be relatively simple, but you couldn't fit the P38 (or late TD5/TDCI 110 rear) crown wheel
and pinion to the old carrier as the P38 pinion is much shorter with a correspondingly shorter casing. I think the P38 4-pin carrier will fit the Series diff gears and casing, but I'm not certain - a close friend who is a LR mechanic bought one to put into his 300Tdi D90, which used a pair standard 2-pin 3.54 Rover diffs. You could fit the whole P38 diff with its casing to the older axle, but you'd need to lengthen the prop shaft a little.
Personally, I'd just go for a pair of Series diffs, late (post 1980) if you need 24 splines and possibly pegged considering the size of the wheels they'll be turning, but I don't do more than green/mountain laning - no rock crawling or mud wading, so I don't need lockers or vastly increased strength, just simple and readily serviceable systems. Given what a lot of you guys do with your vehicles, and how much better availability and pricing you have of custom diffs, shafts and so on, your options are somewhat wider than what i could afford.