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

HMRC internal manual

PAYE Manual

Employer returns: employer return forms: form P37 (pre 6 April 2014)

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

Form P37 is a return completed by an employer of personal or domestic employees.

It is proper to scheme type DOME. For more information see subject ‘Dome scheme - domestic (simplified deduction scheme)’ PAYE20085.

Form P37 should be accompanied by a P12 card (Simplified Deduction Card). P12 cards may be submitted during the year where there is either

  • A cessation of employment

Or

  • A change of PAYE code

P12 cards sent to the Processing Office during the year must be retained and reviewed with any other parts of the return received at the year end. If no return is submitted then a ‘Pro-forma’ P37 must be prepared.

Form P37 shows

  • The employer’s signature in the declaration on the form
  • Number of Deduction Cards enclosed
  • Name of each employee
  • National Insurance contributions (NIC) and income tax deducted for each employee
  • Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP) and Statutory Paternity Pay (SPP) recovered (for years up to 2010-11)
  • Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Adoption Pay (SAP), Ordinary Statutory Paternity Pay (OSPP) and Additional Statutory Paternity Pay (ASPP) recovered (for years from 2011-12)
  • NIC compensation on SMP, SAP and SPP (for years up to 2010-11)
  • NIC compensation on SMP, SAP OSPP and ASPP (for years from 2011-12)
  • NIC Holiday claimed
  • Student Loan deductions

It must be submitted to the Processing Office no later than 19 May following the end of the tax year.