PAYE operation: simplified deduction schemes: after the year end
Note: DOME schemes became standard P schemes from 6 April 2014. This guidance refers to all years up to and including 2013-14.
When a paper copy of the employer annual return is received the Employer section will prepare a form P14 from the deduction card P12. Instructions for Employer sections are contained in ‘Form P37 And / Or Cards P12 - 2005 Onwards (Action Guide)’, at PAYE40031.
The separated form P14 is dealt with as follows
- The P60 is sent to the employee, together with a stock letter (see ‘Form P37 And / Or Cards P12 - 2005 Onwards (Action Guide)’ at PAYE40031)
- The National Insurance copy is sent to NICO for processing in the normal way
- NPS will use the P14 details to reconcile the record automatically or create a work item for manual reconciliation where it is unable to do this
- The tax copy and card P12 are passed to the PAYE section to retain
If an employee at a simplified deduction scheme (DOME scheme) claims a repayment after the end of the tax year use the pro-forma P14 to calculate the refund in the usual way.