P11d submission deadline 6th or 19th?

P11d submission deadline 6th or 19th?

Didn't find your answer?

Does this guidance from 2012 still apply?         -"HMRC recently updated their notice with the following amendment

CWG5 (2012) Class 1A National Insurance contributions on benefits in kind

It has been necessary to make the following amendments to the employer helpbook CWG5 (2012):

  •  Page 9 Paragraph 25 Late return penalties - text changed from 'If we do not receive the return by 6 July it will attract a penalty' to 'If we do not receive the return by 19 July it will attract a penalty'

So I believe penalties will not accrue until 19th July. Although the return will be late" The same statement still appears on the preprinted payment notices. I have a client who has gone on holiday without supplying the info, so it would be handy if I could delay for a couple of weeks.

Replies (7)

Please login or register to join the discussion.

By JCresswellTax
30th Jun 2014 12:27

What return though

P11D

P11D(b)

or both?

Thanks (0)
avatar
By zarathustra
30th Jun 2014 12:32

Both in this instance, but both are referred to explicitly on the payment notice, so I guess there is no practical difference in the way they are treated.

Thanks (0)
By Steve Kesby
30th Jun 2014 12:55

The two are differently treated

P11Ds must be delivered before 7 July or there is technically a penalty under TMA 1970, s. 98. Never seen on though since the P11DB became a return.

I cam't recall the reason, but whilst the P11DB is due by 6 July, a penalty can't be charged if it is delivered by 19 July, due to some foible in the legislation.

EDIT: Found the foible. In the regulation imposing the penalty, it refers to the penalty being due if the return isn't filed by the date specified in the regulation that says when the payment is due, rather than the regulation that says when the return is due. Might be deliberate or accidental, but if it's accidental it's surprising that they haven't corrected it.

Thanks (0)
avatar
By sumo69
30th Jun 2014 13:58

The foible is valid for 2013/14 P11d's

The payment notice and filing reminders both make reference to the forms being due on or before 6th July and a penalty may be levied if not received by the 19th July.

What isn't clear is whether the compliance profile of the employer is altered by taking advantage of the extra time - is HMRC more likely to undertake a review or a visit?

David

Thanks (0)
avatar
By Carolynne
30th Jun 2014 14:30

HMRC Deadline page for P11d's 13/14

When I read this on HMRC pages, it states that the forms are required by the 6th, and the payment is required by the 19th (if paid by cheque), 22nd if paid electronically.  www.hmrc.gov.uk/payerti/exb/forms.htm   

Thanks (0)
By aiwalters
10th Sep 2014 01:44

late?
Can I assume that if the return is filed, say, on 15th September, the penalty will be £200, rather than £300?

Thanks (0)
Replying to ireallyshouldknowthisbut:
By JCresswellTax
10th Sep 2014 10:12

It depends on the Class 1A NIC liability

aiwalters wrote:
Can I assume that if the return is filed, say, on 15th September, the penalty will be £200, rather than £300?

As the penalty will always be capped at the Class 1A NIC liablity.

Thanks (0)