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HMRC internal manual

PAYE Manual

Employer records: maintain schemes: maintain DPGEN, DPNI and DCNI schemes

Note: From 6 April 2014 DCNI / DPGEN / DPNI schemes were mandated into RTI. This guidance refers to all years up to and including 2013-14.

The cessation of DPGEN, DPNI and DCNI scheme types requires you to take particular action that is specific to these scheme types only.

On entering a cessation date on the Employer Business Service (EBS) employer record using Function AMEND EMPLOYER SCHEME HISTORY these scheme types do not automatically issue an employer annual return for the tax year of cessation like most others. You will therefore need to issue the appropriate forms manually.

An employee who is no longer responsible for paying his own tax or Class 1 NIC should be asked to complete a form P14 for the tax year they ceased.

When the P14 is received you will need to compare the details on the P14 with the information held on ETMP for the year of cessation and advise the Debt Management Office accordingly.