Interim penalties for outstanding P11D(b) returns for 2006-07
From Monday 14 July 2008 we are issuing penalty notices where our records show that we have not yet received a form P11D(b) for 2006-07 from employers required to submit one.
Form P11D(b) is used to tell us the amount of Class 1A National Insurance contributions (NICs) due on any expenses and benefits you have provided to your employees or directors. The return relating to the 2006-07 tax year was due by 6 July 2007.
The penalty notices now being issued follow earlier penalties that we issued in November 2007 and March 2008. The latest penalties will be for £100 per 50 employees for each month that your return is outstanding between 7 March 2008 and 6 July 2008.
If you receive a penalty notice that you believe has been issued in error, you can appeal by writing within 30 days to the office named on the notice. Your letter should state your reasons for thinking that the penalty is incorrect.
If you have not sent your P11D(b) return for 2006-07, you must send it to us as soon as possible.
