PAYE penalty notices
Penalty notices are being sent to businesses that have not submitted their 2007-8 P11D (b) annual return form. This form relates to Class 1A National Insurance contributions.
The return was due in 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 November 2008 to 6 March 2009. A penalty notice for the earlier period was sent in November 2008.
Further penalties will be sent in July if the 2007-8 return remains outstanding. Businesses that believe that a penalty has been sent in error should contact their tax adviser as soon as possible.