Penalty notices for late forms P11D(b) – Employers’ NICs
Penalty notices are being sent to businesses which have not yet submitted their 2008-09 P11D(b) Annual Return of Class 1A forms.
These returns were due by 6 July 2009 and the penalty notices are the first in 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 July to 6 November 2009. For a business with less than 50 employees the penalty notice will be for £400.
If you believe you have received a penalty notice in error please tell us immediately as appeals have to be submitted within 30 days of the date the penalty notice was issued.