What are the deadlines for P11D returns? What penalties are due for late or incorrect returns?

This is a freeview 'At a glance' guide to the penalty rules for P11D's.

At a glance

At a glance

Due dates

  • The form P11D and P11D(b) filing deadline is 6 July following the end of the tax year.
  • Payment of Class 1A National Insurance Contributions (NICs) is due by 19 July following the tax year (22 July if paid electronically) unless the business ceased before.
    • If the business ceases, any Class 1A due is payable 14 days after the end of the final tax month of trading.
  • Form P46 (Car) is a separate form and is filed quarterly.

Penalties

Non-submission or overdue:

  • Form P11D(b): £100 per every 50 employees (or part of 50) per month or part month.

Incorrect P11D and P11D(b) returns

A penalty is based on a percentage of potential revenue lost according to taxpayer behaviour and degree of culpability or guilt:

  • 100% (deliberate and concealed action).
  • 70% (deliberate but not concealed action).
  • 30% (careless action).
  • 0% (genuine mistake, after taking reasonable care).

Late payment of Class 1A NIC

  • Non-payment Class 1A NIC: the statutory interest charged immediately from 19 July (22nd if paid electronically)


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