From 12 July HM Revenue & Customs (HMRC) will start to send penalty notices where records show that you have not sent your 2008-09 form P11D(b) Annual Return of Class 1A National Insurance contributions due.
This return was due by 6 July 2009. The penalty will be £100 per 50 employees for each month your return is outstanding, from 7 March 2010 to 6 July 2010, that is, four months. This penalty is in addition to the one sent in November for the four months between 7 July and 6 November 2009 and the one sent in March for the four months between 7 November and 6 March.
If you have not sent your return, please send it without delay.
If you receive a penalty notice that you think is incorrect you should contact the Employer Helpline whose telephone number is on the notice.
