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Is a P11D mandatory even if there are no benefits to report?

I have a client that submitted a P11d showing a benefit in kind by mistake.  I spoke to HMRC and had the benefit taken out and thought nothing more of it.  However, the client has been in touch to say they have now received late filing penalties going back 2 years for the last 2 P11D returns 09/10 & 10/11.  Is there anything that can be done?  There were no benefits to declare in either year.

Thanks in advance to all who can assist.

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11th Jan 2012 18:37

What was entered on the P35?

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12th Jan 2012 10:26

No

There is no such thing as a nil P11D.  If an employee has not received any reportable benefits or reimbursed expenses, you cannot prepare a form P11D for him and there is no legal requirement to submit one.

There may be a penalty for failure to submit a nil P11D(b), but only where P11Ds were required to report non-taxable expense reimbursements.

As ronaldo says, the penalties may well have been prompted by a tick on the P35 to say that P11Ds were due.

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