2007/08 late P11d return penalty notices
Penalty notices are being sent to businesses which have not submitted their 2007-08 P11D(b) Annual Return of Class 1A NICs.
The return was due by 6 July 2008 and these penalty notices are part of a rolling penalty for late submissions. This latest penalty of £100 per 50 employees for each month the return is late is for the four months from 7 March to 6 July 2009. For a business with less than 50 employees the penalty notice will be for £400. Penalty notices for the previous two, four month periods were issued in November 2008 and March 2009.
Taxpayers who wish to appeal the current penalty notices have 30 days to appeal to the office shown on the penalty notice.