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HMRC internal manual

PAYE Manual

PAYE operation: simplified deduction schemes: new employee

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

Existing Scheme

An employer who is already operating a simplified deduction scheme will send you form P16A and form P45(3), if one is provided by a new employee.

Where the information provided is incomplete ask the employer, preferably by telephone, for the outstanding information. If the information cannot be obtained immediately, or it is necessary to make enquiries, issue a deduction card P12, showing free pay appropriate to the code specified for emergency use as a temporary measure without delay.

‘New employee (Action Guide)’ at PAYE73036 gives instructions on what to do on receipt of form P16A.