HMRC have recently confirmed that they have sent a number of penalty notices in error which relate to submissions of 2007/8 P11D(b) returns. These submissions were made online (and on time) but HMRC have mistakenly issued penalty notices. HMRC have confirmed that they will discharge any penalties found to be issued in due course.
In the meantime, you may contact HMRC’ employer helpline on 08457 143 143 if you have received a penalty notice and you sent the P11D(b) online before 6 July 2008 and received an acceptance confirmation. HMRC will arrange for the penalty notice to be cancelled.
HMRC have also confirmed that where submissions were not received by 6 July 2008 that they have started to issue penalty notices. The penalty will be £100 per 50 employees for each month the return was outstanding in the period from 7 July to 6 November 2008.
Businesses who have not submitted returns should do so as soon as possible as further interim and final penalties will be due until submission’s have been filed.