What should I do if I miss the deadline for submitting my P11D?

The deadline for submitting your form P11D and P11D(b) for the 2022/23 tax year was 6th July 2023. Payment of the arising Class 1A NIC liability must be paid to HMRC by 19th July, or 22nd July if paid electronically.  

If you missed the deadline to submit your P11D and P11D(b), you should get these forms submitted electronically without delay. HMRC will no longer accept paper forms in the majority of cases.  

If you have missed the P11D deadline you should be aware of the late penalties and interest HMRC may impose. You will be charged an initial £100 penalty for every 50 employees. This will apply for each month that the form P11D is late following the 6th July 2023 deadline.  

In respect of the outstanding liability, interest will be charged at the set HMRC rates on the balance from the payment due date (19th or 22nd July).  

Finally, HMRC can also charge the following late payment penalties on the outstanding Class 1 A NIC liability:  

Duration	Penalty rate
30 days after the due date	5% of the liability unpaid
6 months after the due date	Additional 5% of the liability unpaid
12 months after the due date	Further 5% of the liability unpaid

Need help with your late P11D form? 

At TaxAssist Accountants, we can help you complete your forms P11D and P11D(b) and advise you about the correct Class 1A national insurance due on your car benefit. Call us today on 0131 665 0771 or drop us a line using our online enquiry form.

Date published 13 Jul 2023 | Last updated 13 Jul 2023

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.