Failure to file P11D(b)

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.

Reply to
Peter Burke
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A P11D is an employer return, so it is your "employer" that is liable

- your company? - rather than you.

Obviously that (probably) amounts to the same thing, but failure to submit a P11D is is not related to "the tax due".

Reply to
Plac

Plac wrote in news: snipped-for-privacy@z20g2000pra.googlegroups.com:

For clarity, I am an employer and submitted P11Ds for my employees but omitted to submit the required 'return' that sums up any payments due for NIC as a result of those forms.

The return is a P11D(b) form and in this case was a nul return ie no NICs to pay.

My query was whether any penalty can be reduced to zero as the amount payable on the return was also zero.

That, or if any other options were available to avoid the penalty.

Reply to
Peter Burke

Take comfort from and pray in aid

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- I think HTH

Reply to
Robin

"Robin" wrote in news:e1TJo.198959$ snipped-for-privacy@newsfe27.ams:

Very helpful thank you (now why couldn't I find that?).

For the benefit of others:

ECH21026 - Penalties: Class 1A NIC Failure to Submit Form P11D(b)

The total penalty payable is capped by virtue of regulation 81(5) of the same regulations. Regulation 2(a) says "shall not exceed the amount of Class 1A contributions in respect of the year to which the return in question relates."

It also states that the penalty is 100/mth for firms with fewer that 50 employees but other sources suggest that they don't get round to issuing notices until 4 months after the due date so the minimum penalty ever applied is 400 which seems harsh.

Anyway, I have my out, let's hope others have the same luck.

Reply to
Peter Burke

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