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.


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)

Oak ad
Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our receive our FREE SME Topical Tax Update & newletter.