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HMRC internal manual

PAYE Manual

Background: real time information (RTI): simplified deduction schemes

DOME schemes - domestic

From 6 April 2012 HMRC have no longer set up new employers under DOME scheme type (PAYE20085). From this date these employers have been set up as standard P schemes and are expected to file their returns online, unless they notify us they are a ‘Care and Support’ employer and are exempt from online filing.

On 6 April 2013, the majority of DOME schemes moved onto standard P schemes and transferred onto RTI unless they told us that they are ‘Care and Support’ employers and are exempt. Those moving to RTI will be required to file their RTI submissions electronically and those who have written to advise they are a ‘Care and Support’ employer (PAYE21095) will continue to file paper P37s and P12 annually until 5 April 2014. From 6 April 2014 those filing paper will move onto RTI and will file quarterly paper RTI submissions.