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Forms P11D and P11D(b) should have been filed with HMRC by 6th July 2021. Any payment of Class 1A NIC was due for payment by 22nd July 2021, 19th July if the payment was being made by post.

If you have not made the submission or payment by the relevant dates then HMRC will issue penalties and interest.

For the P11D(b) there is a penalty of £100 per 50 employees for every month, or part month that the form is late.

If you would like any advice or assistance in relation to P11Ds please contact us on 0203 621 5511 or use our simple online contact form to arrange a free initial consultation.

Date published 30 Nov 2021

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.

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