PAYE27013 - Employer records: maintain schemes: DOME - P12 deduction card received in year (Action Guide)

To take the appropriate action when you receive a P12 deduction card during the year follow steps 1 - 22 below. This Guide is presented as follows

Initial action Steps 1 - 4
Checking quarterly totals Steps 5 - 6
Quarterly totals entered for each column Steps 7 - 11
Totalling all figures on P12 Steps 12 - 14
Reporting pay and tax details to the appropriate section Steps 15 - 22

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. For each quarter check the NIC table letters shown at the totals for the quarter. Is there more than one letter shown?
 
  • If No go to step 2
 
  • If Yes go to step 3
2. Add up (or have machine listed) the weekly or monthly figures for the quarter in columns 1a, 1b, 1c, 1d, 1e, 2, 3, 4, 5, 6, 7, 8 and 11. Then go to step 5
3. Add up (or have machine listed) the weekly or monthly figures for the quarter in columns 1a, 1b, 1c, 1d and 1e for each table letter
4. Add up (or have machine listed) the weekly or monthly figures for the quarter in columns 2, 3, 4, 5, 6, 7, 8 and 11

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Checking quarterly totals

5. Check each column. Has the employer put a quarterly total for each column?
 
  • If no go to step 6
 
  • If yes go to step 7
6. Write the NIC table letter(s) and totals for the quarter in green ink on card P12

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Quarterly totals entered for each column

7. Is the employer’s quarterly total for each column correct?
 
  • If no go to step 8
 
  • If yes go to step 11
8. Strike through the employer’s quarterly total and enter the correct total above it in green ink
 
  • If there is a net underpayment go to step 9
 
  • If there is a net overpayment go to step 10
9. If there is a net underpayment write to the employer and
 
  • Tell them what they did wrong
 
  • Request the further amount is paid to Banking Operations
     
    And then
 
  • Go to step 12
10. Where a net overpayment has arisen and the employer is continuing, write to the employer and
 
  • Tell them what they did wrong
 
  • Request that they adjust their next quarterly payment to take account of the overpayment
11. Where a net overpayment has arisen and the employer has ceased
 
  • Make a forward note of the details to attach to form P12R when forwarding these on to the appropriate section

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Totalling all figures on P12

  Check NIC table letters shown against quarterly totals
12. Add up the quarterly totals shown in columns 1a, 1b and 1c for each table letter separately
13. Add up the quarterly total in columns 2, 3, 4, 5, 6, 7, 8 and 11
14. Enter on P12 in green ink in the space headed ’For Official Use’
 
  • NIC table letters
 
  • Totals for columns 1a, 1b, 1c, 1d and 1e for each letter, excluding pence for columns 1b and 1c
 
  • Totals for columns 2, 3, 4, 5, 6, 7, 8 and 11

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Reporting pay and tax details to the appropriate section

15. Complete form P12R and attach any related correspondence and send this to the section responsible for the employee’s tax record
16. Use Function VIEW EMPLOYER NOTES and review the employer record pad to check whether P12R noted for current year
17. If it is not noted
 
  • Use Function AMEND EMPLOYER NOTES to record ‘P12R passed to PAYE section on (date)’
18. If it is noted
 
  • Use Function VIEW EMPLOYER SCHEME HISTORY to check whether the employer record has ceased
 
    • If it has not ceased go to step 19
 
    • If it has ceased go to step 20
19. File away P12 card in appropriate range on your section
20. Obtain the pro-forma P37 for the employer
21. Copy details from P12 on to the back of P37
 
  • Amend totals of tax, NIC, SSP, SMP, OSPP, ASPP, SAP and NIC compensation on SMP, OSPP, ASPP and SAP
22. Compare form P37 with the details held in Function VIEW BROCS and advise the Debt Management Office of any discrepancy

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