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HMRC internal manual

PAYE Manual

Employment maintenance: cease employment: personal and domestic employees

Forms P45 and the other Employment Maintenance forms are not used for personal and domestic employees if the employer is using the simplified deduction scheme the last year these schemes existed was for tax year 2013 - 2014.  For more information on ‘DOME schemes’ see  PAYE20085.

On receipt of a card P12 for an employee who has left, the Debt Management Office will report the following details to the responsible Processing Office

  • Details of total pay and tax
  • The first and last pay days shown
  • The name and address of any new employer if shown

See ‘Employee leaves’ at PAYE73020 for guidance on how to process P12.