14th August 2020

Sending paper P11Ds

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Have you submitted your P11Ds and P11D(b) by post? If so, you may find yourself a victim of the Coronavirus in a way you didn’t expect. HMRC has been issuing warning letters about penalties for late filing of forms P11D and P11D(b) for 2019-20, despite having already received the forms in most cases.

The deadline for submitting the returns of expenses and benefits made available to employees in 2019-20 was 6 July 2020. Employers also need to file a return of Class   1A NIC due on those benefits (form P11D(b)) by the same date. Any Class 1A NIC due must be paid electronically by 22 July 2020, or by cheque by 19 July 2020.

Employers who submitted their forms electronically should not be affected, but those  who submitted paper forms may find that they receive a letter warning of late-filing penalties. This is because there are far fewer staff in HMRC offices to open and    process the post when it arrives. This is exacerbated by the fact that many HMRC staff have been redirected from their usual work, including processing P11D forms, to   support businesses using the coronavirus support schemes and those who need to negotiate time to pay agreements for tax due.

We now hear that HMRC has a backlog of up to eight weeks for processing P11Ds and P11D(b)s. The paper forms have not been logged as received, nor is it clear whether the online PDF forms have been processed either.

Please contact HMRC if you have received a warning letter but have already submitted your P11Ds and P11D(b).

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