PAYE73010 - PAYE operation: simplified deduction schemes: after the year end
When a paper copy of the employer annual return is received
the Employer section will prepare a form P14 from the deduction
card P12. Instructions for Employer sections are contained in
‘Form P37 And / Or Cards P12 - 2005 Onwards (Action
Guide)’, at
PAYE40031.
The separated form P14 is dealt with as follows
- The P60 is sent to the employee, together with a stock letter (see ‘Form P37 And / Or Cards P12 - 2005 Onwards (Action Guide)’ at PAYE40031)
- The Centre for Research & Intelligence (CRI) copy is sent to NICO for processing in the normal way
- The computer will use the P14 details to clear cases automatically ‘N’ or ‘Z’ unless
- The POTA signal has been set
Or
- There is another inhibition to automatic clearance on the taxpayer’s record
- The HMRC copy and card P12 are passed to the PAYE section to retain
If an employee at a simplified deduction scheme (DOME scheme) claims a repayment after the end of the tax year use the pro-forma P14 to calculate the refund in the usual way.
