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Car Dealership reply to John Genge
I read with interest your comment. As I have some car dealerships to contend with, could you let me know whether this takes effect from 6th April 2005 or 2006 please, and also the HMRC source of the information
Thanks
And take care with the online P35 declaration
Last year I encountered a number of problems by ticking the box "will be sent later" re. forms P11D when filing a form P35 online, only later to discover that none were required.
Strictly the correct way to deal with this is to submit a paper form P11D(b) confirming that no forms P11D are required.
I don't believe that it is possibly to file a "nil" P11D(b) online - there has to be at least one P11D to accompany the online P11D(b). This software flaw appears to have been repeated for 2005-06 and I hope that anyone from HMRC efiling development team who reads this corrects it for next year.
Last year I attempted to get around the paper form P11D(b) by repairing the form P35, in which the only repair was to amend the declaration tick-box from "will be sent later" to "are not due". This was apparently the cause of my subsequent problems (penalty notices issued, subsequently vacated on appeal). I am advised that this declaration should not be changed by online repair, and that instruction remains in force for 2005-06.
The other possible workaround is to predict "are not due" on the original online form P35, and later to override this by submitting any forms P11D that subsequently come to light (but get them in before the July deadline). I am not sure whether the online software at the Revenue web site will disable the possibility of online submission of the subsequent P11D and P11D(b) if you have ticked that declaration. Any takers? Are there punitive consequences for getting that declaration wrong provided that the follow-up is within the P11D filing deadline? (I think I would argue against any such consequences since it arises directly and solely as a result of a flaw in the online filing software provided by HMRC). If this workaround actually works then it may be the recommended practice, as you are protected from missing the July deadline for the paper "nil" P11D(b) followup through admin error.
Come to think of it, that entire section of the declaration on the P35 should be dispensed with. All they need to do is require a P11D(b) in all cases, leave out the commitment altogether from the P35, and permit online filing of a "nil" P11D(b). No P11D(b) by the July deadline ("nil" or otherwise) would trigger a penalty.