P35 interim penalty letter | AccountingWEB

P35 interim penalty letter

On 18/05/12 I made a "P35 not due" submission online.

I printed off the details of the submission but when I made the submission there is no online receipt.

I received an email saying HMRC received the submission on 20/05/12!

My clients are now getting P35 interim penalty letters.

When I phone HMRC I have to listen to rubbish for 150 minutes and then I am cut off because they are too busy.

The clients are getting in touch with me thinking I have not done something and I have to explain what has happened.

I found a telephone number for HMRC


HM Revenue & Customs
  Somerset House, Strand


020 7438 6622

and I was told that it could take 45 WORKING DAYS to deal with my complaint!


rockallj's picture

These nil P35s are keyed manually by HMRC

rockallj | | Permalink

These nil P35s are keyed manually by HMRC, so in time when they have manually done so, your penalty should be cancelled and an online receipt should then follow.

In the meantime, I would appeal to the EO immediately enclosing a copy of your email confirmation to HMRC and cc to your client. I wouldn't bother appealing by phone as they'll only advise you write in anyway.

shortland's picture

P35 Interim Penalty Letter

shortland | | Permalink

As per previous suggestion, just appael.

Post the letter, possibly with hardcopy of email  

Customer Operations - Employer Office

Room BP 4009

Chillingham House

Benton Park View

New Castle

NE98 1ZZ 





Euan MacLennan's picture

Are you sure?

Euan MacLennan | | Permalink

"On 18/05/12 I made a "P35 not due" submission online.

I received an email saying HMRC received the submission on 20/05/12!"

Are you sure about the dates?  18th May was a Friday, but 20th May was a Sunday.  Either way, it will not mean that a penalty is due.

I have had a couple of these letters today for clients for whom I filed "P35 not due" notifications online on 9th May.  I have written to the Employers Office at Longbenton, enclosing copies of the "HMRC has received your email advising that your client(s) have no Employer Annual Return(s) to make for 2011/12.  A confirmation email will be sent to you once your client(s) employer records for 2011/12 have been updated.", but it does not help that the "receipt" e-mail often does not give the name of the client or their PAYE reference.  I have not received any "confirmation" e-mail for these two clients, although I have received one or two others.


Recently received one for 2010/11

david bransbury | | Permalink

Over the jubilee weekend client received a £1,200 penalty for not submitting a P35 for 2010/11.

No previous correspondence on this matter.

We submittted P35 not due submission on time last year and received in May the email acknowledgement. Last August received the email confirming that the submission had been processed.

Naturally appealed but asked for an apology.


david5541 | | Permalink

many of our tiny employers-with quarterly or annual paye payments have been getting reminder calls and letters from PAYE GO-FA(gofa this gofa that) clerical staff either for monthly payments when they have never been on monthly payments or p35 penalties when we have already written so many times saying the scheme is no longer operative as there are no employees.......

today we ACTUALLY GOT THOROUGH!- to someone at HMRC who was at last talking sense and doing something to resolve the issues rather than taking messages and dispensing knowledge they have of their(more than inacurate) "computer record" on the client. 

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