Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer records: employer record work lists: domestic ceased (Action Guide)

Note: DOME schemes became standard P schemes from 6 April 2014. This guidance refers to all years up to and including 2013-14.

To deal with entries on the ‘Domestic Ceased’ work list, follow steps 1 - 5 below.

1. In all cases you must retrieve the employer-related electronic file ‘Pro forma P37 prepared’
   
2. Compare each work item on the list with the previous list in the file
3. For any new entries and any cases on BF ensure that
  * The employer has submitted cards P12
  * A pro forma form P37 has been prepared
4. If cards P12 have not been submitted
  * Contact the employer and ask them to forward the outstanding card(s)
  * Make a BF note on the work list
5. At BF, if the cards P12 have not been submitted
  * Check the correct cessation date has been entered on the EBS employer record
  * If the cessation date is correct, pass the papers to the Debt Management Office with a report of the action taken and ask them to pursue the missing information
  * If the cessation date is incorrect, use Function AMEND EMPLOYER SCHEME HISTORY to enter the correct cessation date or to enter a cessation date of 31 March for the last year cleared then pass the papers to the Debt Management Office