PAYE27010 - employer records: maintain schemes: maintain DOME schemes
This subject is presented as follows
P12 Deduction cards received during the year
Cessation of a Dome scheme
Annual review of P12 deduction cards received during
the year
Completion of a pro-forma P37
PAYE Online for Employers – Internet
P12 Deduction cards received during the year
An employer of personal or domestic employees must send you the P12 deduction card when
- An employee leaves
- A new P12 is received showing an amended code
When you receive a P12 during the year you will need to do the following
- Check the quarterly totals on the card
- Total all the figures
- Send the pay and tax details to the section responsible for the individual taxpayer. (They should follow the guidance in PAYE72000 onwards
Cessation of a Dome scheme
When you have established that an employer no longer has any
employees they are required to send you the P12 card(s) for the
year of cessation. You should
not ask them to complete form P37 for this tax
year.
You will need however to
- Prepare a pro-forma P37
- Prepare pro-forma forms P14
- Compare the totals of tax and NIC due with those paid
- Advise the Debt Management Office accordingly
Annual review of P12 deduction cards received during the year
During the first week in February each year P12 deduction cards
for the current tax year that have been received from employers
(that are not held in the ‘Pro-forma P37 range’) will
need to be reviewed to determine which employers no longer have
employees.
Where this has been established you will be able to close the
DOME scheme and so avoid issuing a form P37 annual return
unnecessarily to a ceased employer.
All cases need to be listed and entered in the employer
related electronic file ‘Pro-forma P37 prepared’.
Note: All P12 deduction cards that are received
after your review has taken place but are still in year will need
to be reviewed on receipt
Completion of a pro-forma P37
When the cessation of a DOME scheme is appropriate you will not
request a P37 annual return from the employer. You will however
need to prepare a Pro-forma P37 from the P12 cards received from
that employer for the year of cessation.
The completion of the pro-forma P37 should be made in green
ink and will indicate
- Name of each employee
- Total tax and NIC with a breakdown for each employee
- Total Statutory Sick Pay (SSP) recovered
- Total Statutory Maternity Pay (SMP) recovered
- Total Student Loan deductions
- NIC compensation on SMP
- NIC Holiday claimed. (For years up to 2005-06)
And from tax year 2003-04
- Total Statutory Paternity Pay (SPP) recovered
- NIC compensation on SPP
- Total Statutory Adoption Pay (SAP) recovered
- NIC compensation on SAP
This information will then be used to compare against the payments that have been made by the employer that will be indicated on the BROCS record.
PAYE Online for Employers – Internet
Employers are able to use the Internet, (formerly known as FBI)
to complete and file online forms P12 and P37 for tax year
2002-2003 onwards.
An employer who has registered to file online can be
identified by the Intent to File indicator using Function AMEND
EMPLOYER INDICATORS or VIEW EMPLOYER INDICATORS.
The filing of a DOME return using this facility will result
in the
- P12 data being converted to P14s and transmitted automatically to NICO which when processed will be passed through to COP and generate a microfiche of forms P14
- P37 data being processed automatically onto EBS, with the exception of those containing an entry for Statutory Sick Pay (SSP)
- If a return contains an entry for SSP a work item exception will be produced. Follow ‘Filed online capture exemption’ PAYE53036
- e-Services Filestore retaining details of the converted P14 and P35 information. The P35 will have ‘DOME’ displayed on e-services Filestore
Changes to tax codes
You must issue any revised P12 to the employer manually.
On receipt of the new P12 the employer will
- Make an 'in-year' submission of the previous P12 online
- Commence to use the new information online
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Employee leaves
If an employee leaves, the employer must
- Enter a 'date of leaving'
And
- Submit the completed form P12 online
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
The COP taxpayer record will be updated
automatically.
Cessation of the scheme
If an employer ceases, the employer must
- Enter the date of cessation
And
- Submit the completed form(s) P12 and P37 online. These forms can be submitted in-year from 2005-2006 and the details will be converted to form(s) P14 and P35 and displayed in e-services Filestore. The information will not be passed to EBS until after the year-end
An employer who simply wishes to cease using PAYE Online for Employers – Internet, but who is continuing as an employer of personal or domestic employees, must print-off and submit to their Processing Office with a covering letter
- The forms P12 that they are currently completing online
And
- Any in-year forms they have submitted online for that year
The employer must immediately start to use manual form(s) P12
and submit a manual form P37 at the end of the tax year.
End of year
The employer must
- Enter the final weeks / months details for each employee
- Submit forms P12 and P37 online
- Send payment for the final quarter to Banking Operations
- Use PAYE Online for Employers – Internet to print a P60 to give to all employees who were in employment at 5 April
