PAYE27012 - employer records: maintain schemes: DOME - cessation of DOME schemes (Action Guide)

To close a domestic (DOME) scheme, follow steps 1 - 16 below. This Guide is presented as follows

Initial action	Steps 1 - 2
Clerical action	Steps 3 - 6
Total amount due is more than the amount paid	Steps 7 - 11
Total amount paid is more than the amount due	Steps 12 - 16

For details of how to access any of the Employer Business Service functions, use the [Index of Functions] button on the left of the screen.

Initial action

Check with the employer and establish whether the employer record is still required. Are there any other domestic employees?

Use Function AMEND EMPLOYER SCHEME HISTORY to enter a cessation date on the employer record

Use P12 cards from employer and prepare forms P14 from them
Complete a pro-forma P37
Use Function VIEW BROCS to obtain a screen print of the employer data summary for the year
Compare the totals of tax and net NIC on pro-forma P37 with the screen print

If the screen print indicates ‘LA’ telephone the Debt Management Office immediately and advise

And then in all cases

Photocopy form P37 and send this with a copy of Memo to Debt Management Office - DOME cessation
Use Function AMEND EMPLOYER INDICATORS to set the INSTIND indicator to (1) for the year of cessation
Make a note of the action taken and put this with form P37
File P37, P12 cards and pro-forma forms P14 in the ‘Pro-forma P37 range’ on your section

Photocopy form P37 and complete a form P28
Send form P28, P37 copy and any relevant post to the Debt Management Office
Note P28 issue date on pro-forma P37
Use Function AMEND EMPLOYER INDICATORS to set the INSTIND indicator to (1) for the year of the overpayment
File P37, P12 cards and pro-forma forms P14 in the ‘Pro-forma P37 range’ on your section