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Penalty for late filing P11d(b)

Penalty for late filing P11d(b)

I filed our P11d(b) form last year on paper - using the employers HMRC software to print out the form.

Ideally, I would have liked to file everything online, but I think the software wouldn't let me. (memory faded).

Anyway, I now have a penalty for non filing electronically. I confess I hadn't realised it was mandatory for this form.

The paper forms arrived by recorded delivery on 6th July.

Do I have any grounds to appeal, or is it a fair cop?

Thanks in advance,


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08th Mar 2012 11:24

No it's not a fair cop

You should appeal.  It is not mandatory to file form P11D(b) online.  That's why there's still a printable form.

Regulation 80 of the Social Security (Contributions) Regulations 2001 requires that the employer "renders" (ie completed it and sent it with the intention of it being received as) a return not later than 6 July.  You can demonstrate more than that.  You can demonstrate that you "delivered" a return not later than 6 July.

I suspect your penalty, like others, arises due to your return disappearing into the black hole of Longbenton.

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By tom123
08th Mar 2012 13:11

Thank you Steve, appreciate you taking the time, I will raise an appeal along those lines.

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