Penalty Notice

P11D Penalty Notices

By Ian Holloway

In their latest update, HMRC have advised that, from last week, P11D(b) Penalty Notices have started to be issued – this is the form on which an employer makes their annual Class 1A Return.  The penalty is for tax year 2010/11, where P11D(b) Returns were due by 06 July 2011. The penalty is £100.00 per 50 [...]

HMRC explains the 4-month delay in issuing P35 penalty notices

By Payroll-help

HMRC responds to severe criticism by First-tier Tax Tribunals over the policy of waiting until September to penalise employers who did not file their P35s by the May deadline. The following is an extract from the latest weekly informal update (dated 23 September) from HMRC to employer representatives. The 2010-11 Employer Annual Returns (P35 and P14s) were [...]

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Payroll Update 2013