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HMRC internal manual

PAYE Manual

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.