If you have been using the simplified deduction scheme, from April 2013, you will need to check that you are still eligible.  If you’ve previously submitted your employers annual return online, you will not be eligible.  From HMRC:

You can complete the RTI 15 if:

  • the care or support services provided are to you as the employer or a member of your family
  • the recipient of the services must have a physical or mental disability, or be elderly or infirm
  • you must be filing your employer return, not having someone else (such as a relative or accountant) file it on your behalf

 See: http://www.hmrc.gov.uk/payerti/getting-started/domestic-employees.htm


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