Payroll Legislation

What Happens When You Get a P11D(b) (Penalty Warning Letter)

Legislation

What Happens When You Get a P11D(b) (Penalty Warning Letter)

Due Date

6 July 2021

Summary

The submission deadline for P11D(b) Class 1A National Insurance contribution returns for 2020 to 2021 was 6 July 2021. Employers who have failed to file a return will receive a penalty warning from HMRC. If employers have an agent, a copy will also be sent to them.

Employers need to file their outstanding return as a matter of urgency to avoid further penalties.

P11D(b) returns can be filed using any of the following methods:

  • Commercial payroll software
  • HMRC’s PAYE online service
  • HMRC’s Online End of Year Expenses and Benefits service

It’s faster and more secure than sending paper returns.

If you registered to payroll your benefits for the 2020 to 2021 year, you still need to submit a P11D(b) to tell HMRC about the Class 1A National Insurance contributions due.

To submit a nil P11D(b) if you do not owe Class 1A National Insurance contributions you can tell HMRC by completing a declaration.

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