Incorrect penalty notices for Forms P11D(b)

We have been alerted to the fact that some taxpayers are receiving penalty notices for failure to submit a Form P11D(b), a return of Class 1A NICs, despite having submitted the form online. HMRC have responded with the following message:

"We know there is an issue for some customers who filed P11D(b) online and on time. They will have seen a message accepting the submission, but penalty notices have now been issued. We are urgently investigating the cause and scope of the problem. We will issue more detailed information as soon as we can."

The CIOT will try to keep members informed on this issue and will post up any further information once received.

Members are always welcome to e-mail the CIOT Technical Team at technical@tax.org.uk with details of problems relating to online filing with ‘Online filing - FAO Tina Riches’ in the subject line. We then aim to take these issues up speedily with HMRC.

Technical Department
020 7235 9381