Penalty notices for outstanding 2006-07 Employer Annual Returns
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The CIOT understands that from 24 September HMRC will be sending a penalty notice to those employers who they believe have not yet submitted their 2006-07 Employer Annual Return (P14s and P35) and, where due, their 2006-07 Contractor’s Annual Return (CIS36). HMRC are already issuing penalty notices to those employers they believe have filed late The 2006-07 returns were due by 19 May 2007, and HMRC are sending an interim penalty of £100 per 50 employees and/or subcontractors for each month a return is outstanding as at 19 September 2007. HMRC should be contacted at once if it is thought that the penalty notice is incorrect. Any appeal should be made in writing to the HMRC office stated on the penalty notice, and outstanding returns should be submitted as soon as possible. For those employers with 50 or more employees, the return should be sent online to HMRC to avoid a non-e-filing penalty also being charged (2006-07 CIS36 returns can only be made on paper).
HMRC have also advised that they intend to issue further penalties in January 2008 and May 2008 to those employers who have still not filed or advised them that a return will not be due from them.
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