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
