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No P11D Required

No P11D Required

Hi,

I have a couple of clients where no P11D's are due, but do I need to phone the employer helpline to notify HMRC (and avoid any penalties for not submitting) or is there another easier option? I've tried to search online but to no avail and I cannot submit a nil P11D either.

Thanks! 

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30th Jun 2010 06:09

There is a declaration ...

... on the form P35 that can be ticked to say "no forms P11D are due".

If that was not ticked, or if despite ticking that box, HMRC issued to the company a form P11D(b) then that should be returned.  Strictly you should have a defence against a penalty for failure to file a form P11D(b) if you have already ticked "not required" on P35, but I would rather avoid a penalty than appeal it, so would still file the P11D(b).

The form P11D(b) has its own tick box to say that no forms P11D are due.

If you ticked the "are not due" box on the P35, AND HMRC has not issued a form P11D(b) to the employer, then you should be in the clear if you take no further action.

I would not rely on the agent's online area (section on employer notifications) to determine whether a form P11D(b) has been issued.  Last year that was a bit hit and miss.  It may be more reliable this year but I haven't checked.  If you do rely on that area then I suppose it is conceivable that you might have "reasonable excuse" grounds for appealing a penalty, but I would PDF everything in sight as evidence.  I repeat however my preference for avoiding a penalty over appealing.

With kind regards

Clint Westwood

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30th Jun 2010 09:09

Phone

I think you have to phone HMRC and tell them.

Keep a note of when, where and who you talked to, though.

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30th Jun 2010 09:10

Waste of time

Hopefully, HMRC will get rid of the waste of time part of the P11D.

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30th Jun 2010 14:44

Nil hard copy P11D(b)...

...is the easiest option. I'd agree that you should be okay if you indicated on the P35 that none were due, but I also agree you should give HMRC every chance not to fine you £400 or more.

It is irritating there is no online option to file a nil return. I've nearly been tempted to include a £1 benefit made good by the director to get around this...

TaxManDan

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