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P46(Car) Late penalties

Has anyone had experience of receiving a late penalty for filing a P46(car) form

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Director buys a Hybrid Company car in September 18, Didn't inform me of this and it's now come to light on completing the accounts.

Do HMRC issue penalties for late P46(car) forms as it's a couple of quarters late?

It's also to late to alter this years tax code, how would the tax now be paid?


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