"Late" P11D

"Late" P11D

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While preparing 2010/11 P11Ds in respect of company cars, I noted that the cars were first made available at the back end of the 2009/10 tax year, as evidenced by the P46(car) forms submitted.

No P11Ds were done for 2009/10, however no P11D(b) was issued by HMRC.

Therefore, can penalties be charged for "late" 2009/10 P11Ds, when the P11D(b) was never issued in the first place?  After all, someone who files SA Returns for previous years when they are not formally issued and expected back by HMRC cannot be classed as "late" (though they can of course be charged penalties for late notification).

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By PAULGACC
13th Jun 2011 15:17

Yes penalties can and are issued in this situation

Yes as soon as you send in your late P11D (b) HMRC will issue a penalty. The penalty is £100 per month but can be mitigated to the total of Class 1A NICs for that year.

What happened on the PAYE End of Year return, presumably the box saying no P11's were due was ticked otherwise I would have thought HMRC would have issued a penalty determination by now.

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