PAYE52050 - employers returns: employer return forms: form P37

Form P37 is a return completed by an employer of personal or domestic employees.

It is proper to scheme type DOME. For more information see subject ‘Dome Scheme’ PAYE20085.

Form P37 should be accompanied by a P12 card (Simplified Deduction Card). P12 cards may be submitted during the year where there is either

• A cessation of employment

Or

• A change of PAYE code

P12 cards sent to the Processing Office during the year must be retained and reviewed with any other parts of the return received at the year end. If no return is submitted then a ‘Pro-forma’ P37 must be prepared.

Form P37 shows

• The employer’s signature in the declaration on the form
• Number of Deduction Cards enclosed
• Name of each employee
• National Insurance contributions (NIC) and income tax deducted for each employee
• Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP) and Statutory Paternity Pay (SAP) recovered
• NIC compensation on SMP, SAP and SPP
• NIC Holiday claimed
• Student Loan deductions

It must be submitted to the Processing Office no later than 19th of May following the end of the tax year.