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P11D penalties

P11D penalties

When are the late filing penalties issued in relation to the P11D(b)s? Is it 6 July or 19 July? Also if any outstanding Class 1A NIC is paid before 19 July will there still be a penalty issued if the form is not received by the 6 July?




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05th Jul 2012 10:26

19 July

The Regulations say that a penalty will be charged if the P11D(b) isn't received by the date the payment is due. Once the liability to a penalty arises though, the number of months the P11D(b) is outstanding is calculated from 6 July.

If the payment is late, it won't, therefore, have an impact on the P11D(b) penalty, but it will count, as a default for the purposes of a late PAYE/NI payments penalty, I think.

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05th Jul 2012 11:40

is it £100 per month

usually issued 4 months in arrears by the cheats

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05th Jul 2012 12:17


£100 per month per 50 employees (or part thereof), after they've established some proper lateness.

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