Looks like I forgot to file a P11D(b) (Return of NICs due in relation to P11D) when I filed my P11Ds this year and have been assessed for penalty.
No payments are due but it appears I should have filed a null return.
Is the penalty absolute or does it follow the self assessment principle that you can't be charged a penalty greater than the tax due (ie zero in this case)?
Any assistance gratefully received.