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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: personal and domestic employees

Forms P45, P46 and the other Employment Maintenance forms are not used for personal and domestic employees if the employer is using the simplified deduction scheme. For more information see PAYE20085.

When a new employee starts, the employer will write to the responsible Processing Office enclosing form P45 Parts 2 and 3 if they were handed in by the employee. The employer will not complete Part 3. Instead the following information will be provided on form P16A

  • Employee’s National Insurance Number
  • Employee’s name and address
  • The date of commencement
  • The rate of pay
  • Whether monthly or weekly paid
  • Name and address of the previous employer if known

Note: The ‘Manual correspondence to employer’ indicator must be set on the individual’s PAYE Service record.

All correspondence relating to personal and domestic employees should be passed to the appropriate Officer to review.

See ‘New employee (Action Guide)’ at PAYE73036 for instructions on how to process a P16A.

Note: The simplified deduction scheme will cease to exist on 5 April 2013 with no new schemes being accepted after 6 April 2012. See PAYE5040 for more information.