June 19 2012.

Employers required to file a form P11D(b), must ensure it reaches HM Revenue & Customs (HMRC) by 6 July 2012. The same deadline applies regardless of whether the form is filed online or a paper version is sent.

HMRC will, at various times, remind companies that a return is due or overdue:

• following the end of the tax year an initial notification is issued about the need to submit a return
• a further reminder is issued at the end of June
• where a return remains outstanding after 6 July, HMRC will write to the employer (and its authorised agent) advising that a penalty may already have been incurred and that the return must be submitted by 6 August to avoid further penalties.

Penalties accrue for each month (or part month) that a return remains outstanding after the filing date.

If the P11D(b) remains outstanding for more than four months, a penalty notice will be issued shortly after 6 November and again the following March and July, if necessary. These penalty notices will show the amount of penalty that's building up and this will be calculated at £100 per 50 employees for each month or part month the filing of P11D(b) is delayed.

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