PAYE13100 - coding: coding: general principles: personal and domestic employees

People who have personal and domestic employees, such as nannies, gardeners, cooks, maids and chauffeurs, can use a simplified deduction scheme when taxing their payments. This simplified scheme means the employer does not have to follow the normal PAYE procedures.

Under this type of scheme we issue the employer with a card P12 for each employee. This card tells them the amount of `free pay' to be taken into account.

More detailed advice is available at PAYE73001 onwards.