P11d penalty on dormant company

P11d penalty on dormant company

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Is form P11d(b) due for a company that is dormant, and if so would a penalty be levied if filed late?

No benefits obviously paid as the company has not traded since incorporation.

Any help on this greatly appreciated - I have five clients like this!
DB

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By Dave Paveley
02nd Jul 2008 09:32

In short..

No submissions required.
No penalty.
Quick letter to HMRC will sort it out.

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By AnonymousUser
01st Jul 2008 21:28

Strange
If the companies are dormant you should not be filing P11Ds.

In general terms a PIID is only issued where PAYE is in operation.

If by error a scheme has been set up and a P35 sreceived for a dormant company you can always complete a nil P35 and tick the "not due " P11D box on page 4 and post it (not electronic submission) to HMRC. However as P35s are now late I suggest that you phone PAYE district and request that they cancel PAYE scheme ASAP. They may ask you to submit a nil P35.

Also send a letter to them -if like me you don't trust the HMRC.

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