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

Prior to 5 April 2012 people who had personal and domestic employees, such as nannies, gardeners, cooks, maids and chauffeurs, were able to use a simplified deduction scheme when taxing their payments. This simplified scheme meant the employer did not have to follow the normal PAYE procedures. With effect from 6 April 2012 HMRC have not accepted any more schemes of this type. All employers have been registered as a standard P scheme and moved onto Real Time Information (RTI) at 6 April 2013. Any of these schemes remaining at 6 April 2014 (paper filers) have been converted to P schemes.

Under this type of scheme we issued the employer with a Simplified Deduction Scheme card P12 for each employee. This card tells them the amount of `free pay' to be taken into account. »Ê¹ÚÌåÓýapp P16 notes told the employer how much National Insurance and PAYE income tax to deduct and how to complete the card P12. »Ê¹ÚÌåÓýapp P16 notes told the employer how much tax to deduct when code BR is issued.

More detailed advice is available at PAYE73001 onwards.