You should file your 2010-11 forms P11D, P11D(b) and P9D as soon as they are ready. They are due by 6 July 2011 and if you miss the deadline you may receive a penalty.
If you have already advised HM Revenue & Customs (HMRC) that you don't need to file an Employer Annual Return for 2010-11, but ticked the 'P11D(b) to follow' box, you should send it now.
HMRC will reject P11Ds that don’t meet the standard. This means:
If you need to make an adjustment to the Class 1A NICs on the P11D(b), remember not to complete Box C. You should tick the checkbox and then complete Section 4 of the form P11D(b).
Form P11D quality standard – avoid rejections and delays
Completing form P11D(b) – find out more
If you have already told HMRC that you don’t need to complete a P11D, P11D(b) or P9D, then you don’t need to take an further action.