2008/09 PAYE penalty notices
Further penalty notices are being sent to businesses which have not submitted their 2008-09 P11D(b) Annual Return of Class 1A forms.
The return was due by 6 July 2009 and these penalty notices are part of a series of rolling penalties for late submissions. This penalty of £100 per 50 employees for each month the return is late is for the four months from 7 March 2010 to 6 July 2010. For a business with less than 50 employees the penalty notice will be for £400.
These penalties are in addition to earlier penalty notices sent in November 2009 and March 2010. Taxpayers who wish to appeal the current penalty notices have 30 days to appeal to the office shown on the penalty notice.