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HMRC sending out penalty notices for late P11D(b) returns

Employers are being advised that, as from 16 March, HM Revenue and Customs (HMRC) is sending out penalty notices to those firms yet to file their 2007-08 form P11D(b) Class 1A National Insurance contributions annual returns.

The returns should have been submitted by 6 July 2008.

Late returns will incur a penalty of £100 per 50 employees for each month the return is outstanding as from 7 November 2008 to 6 March 2009.

HMRC said the penalty would be in addition to the notice sent out in November for the four months between 7 July and 6 November 2008.

Employers are being urged to file their returns as quickly as possible.

HMRC went on to say that letters of apology have now been sent to all employers who submitted their 2007-08 P11D(b) Return of Class 1A National Insurance contributions on time, but who received an incorrect penalty notice.

The letters explain that the incorrect penalty has been cancelled.

Employers who haven’t received the apology letter but who still think that the penalty is wrong can contact HMRC by calling 0845 7 143 143.