P11D late submissions and penalties

P11D late submissions and penalties

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I have noticed that the HMRC guidance in CWG5 (2007) states that ' If the return is not received by 19 July it will attract a penalty..........'. Does this mean that P11D and P11D (b)s can be submitted up to 19 July without any penalty being applied?

Many Thanks
nigel simmons

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Euan's picture
By Euan MacLennan
04th Jul 2007 15:55

No penalty up to 19th July
I think you are right.

I do not know the basis on which the legal deadline of 6th July is extended to 19th July, but it is also confirmed in Part 1 of both the paper and online versions of E10(2007), Finishing the tax year, that "penalties will be charged automatically on any returns not received by 19 July 2007" - it does not actually say that penalties will not be charged manually before 19 July, but it would be very misleading if this was the case.

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