PAYE penalty notices for outstanding 2008-09 returns
Penalty notices are being sent to businesses which have not submitted their 2008-09 P11D(b) Annual Return of Class 1A forms.
The annual return was due by 6 July 2009 and these penalty notices are the second in a series of rolling penalties for late submissions. The currentpenalty of £100 per 50 employees for each month the return is late is for the four months from 7 November 2009 to 6 March 2010. This is in addition to earlier penalty notices for the four months from 7 July to 6 November 2009 which were issued in November 2009. For a business with less than 50 employees the current penalty notice will be for £400.
Businesses that wish to appeal the current penalty notices have 30 days to appeal to the office shown on the penalty notice. Any businesses with outstanding returns are urged to submit them as soon as possible to avoid any further penalties.