ECH21030 - Penalties: Failure to Submit P11D or P9D Returns

These penalties are provided by Section 98(1)(b) TMA 1970.

Section 98(1)(b)(i) provides a maximum initial penalty of £300 per form but these penalties can only be imposed by the General Commissioners to whom an application needs to be made. See EM4902 onwards.

After an initial penalty has been imposed by the General Commissioners, the Area Director can determine continuing penalties of a maximum of £60 per day thereafter, under Section 98(1)(b)(ii).

BUT Section 98(4) provides that no continuing penalty can be imposed after the failure has been remedied.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)