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

1. Check with the employer and establish whether the employer record is still required. Are there any other domestic employees?
 
  • If the employer record is still required no further action is necessary
2. If the employer record is no longer required
 
  • Use Function AMEND EMPLOYER SCHEME HISTORY to enter a cessation date on the employer record

Top of page

Clerical action

3. Use P12 cards from employer and prepare forms P14 from them
4. Complete a pro-forma P37
5. Use Function VIEW BROCS to obtain a screen print of the employer data summary for the year
6. Compare the totals of tax and net NIC on pro-forma P37 with the screen print
 
  • If there is no discrepancy no further action is required
 
  • If the total amount due is more than the amount paid go to step 7
 
  • If the total amount paid is more than the amount due go to step 12

Top of page

Total amount due is more than the amount paid

7. If the screen print indicates ‘LA’ telephone the Debt Management Office immediately and advise
 
  • The employer record has ceased
 
  • ‘LA’ is indicated on BROCS
 
  • Details of the underpayment
  And then in all cases 
8. Photocopy form P37 (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
9. Use Function AMEND EMPLOYER INDICATORS to set the INSTIND indicator to (1) for the year of cessation
10. Make a note of the action taken and put this with form P37
11. File P37, P12 cards and pro-forma forms P14 in the ‘Pro-forma P37 range’ on your section

Top of page

Total amount paid is more than the amount due

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

Home | Main Contents | Manual Contents
Previous Page | Next Page | Top | Menu