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?
Thanks
Alison
Replies (3)
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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.
Yes
£100 per month per 50 employees (or part thereof), after they've established some proper lateness.