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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: maintain schemes: change scheme type - DOME to P (Action Guide)

To change the scheme type from DOME to P, follow steps 1 - 8 below.

Note: Although the system will allow in-year scheme type changes do not make them. BF the case until April and make the change at that time.

The Guide is presented as follows

Steps 1 - 3

Steps 4 - 8

For details of how to access any of the Employer Business Service functions, use PAYE057.

Initial action

  1. Use Function AMEND EMPLOYER INDICATORS to set the POST indicator on the employer record

  2. Consider using Function AMEND EMPLOYER NOTES to make a note that the scheme type requires amendment on the employer record after next 6 April to P

  3. Write to the employer and advise them

  • That you cannot update the record as required until the following 6 April
  • The reason for the change
  • That they must use their revised new employer pack that will be issued in April
  • That they must forward form P35 for the current tax year
  • That they must forward form P37 for all years from the following tax year

 

Action at 6 April

  1. Obtain the employer papers

  2. Use Function AMEND EMPLOYER TRADE & SCHEME DETAILS to change the scheme type to P for the current year

  3. Use Function AMEND EMPLOYER INDICATORS to remove the POST indicator on the employer record

  4. Review whether a fresh new employer pack is required. If so

  • Use EBS Function PROSPECTIVE / STARTER PACK and select the Existing Employer radio button, and then
  • Select the appropriate scheme type to arrange for the relevant pack to be issued
  1. Use Function AMEND EMPLOYER NOTES to record your actions and file the papers in the employer record pad