A client has received in January 2012 a £400 penalty for late submission of the P11D for the year ended 5 April 2007. He is rather upset about this!
The P11D's were done by his previous adviser. I am trying to establish exactly what has happened but as it was some time ago I think it will be difficult to prove now that they were filed on time (if indeed they were). I certainly wouldn't expect there still to be proof of postage.
So, can HMRC wait so long before issuing a penalty? And is it reasonable to appeal of the basis that because they have waited so long to issue the penalty our client cannot provide the usual evidence to show it was submitted on time?