PAYE: 2008-09 Penalties for outstanding P11D(b) returns

If you have not yet sent your 2008-09 form P11D(b) Annual Return of Class 1A National Insurance contributions you may receive a penalty. HM Revenue & Customs will start sending penalty notices, from 9 November, where records show that form P11D(b) is still outstanding. This return was due by 6 July 2009.

If you have not sent your form P11D(b) please send it without delay.

Completing form P11D(b) – find out more

How the P11D(b) penalty will be calculated

How to pay Class 1A National Insurance