HM Revenue & Customs (HMRC) has said that, as from 13 July, it has started to send penalty notices to employers who have not yet filed their 2007-08 form P11D(b) Annual Returns.
The returns were due by 6 July 2008.
HMRC said that the penalty will be £100 per 50 employees for each month the return is outstanding, from 7 March 2009 to 6 July 2009. The penalty is in addition to those sent out in November 2008 and March 2009.
Employers are being urged to submit any outstanding returns as soon as possible
This material is for informational purposes only and should not be relied upon as professional advice.
