188ÌåÓý

DOME schemes - domestic

From 6 April 2012 HMRC have no longer set up new employers under DOME scheme type. From this date these employers have been set up as standard P schemes and are expected to file their returns online, unless they notify us they are a ‘Care and Support� employer and are exempt from online filing.

On 6 April 2013, the majority of DOME schemes moved onto standard P schemes and transferred onto RTI unless they told us that they are ‘Care and Support� employers and are exempt. Those moving to RTI will be required to file their RTI submissions electronically and those who have written to advise they are a ‘Care and Support� employer (PAYE21095) will continue to file paper P37s and P12 annually until 5 April 2014. From 6 April 2014 those filing paper will move onto RTI and will file quarterly paper RTI submissions.