Cobham 01932 868 444 London 020 7203 2040
Late returns penalties
Forms P14, P35, P38 and P38A
These forms are due to be filed by 19 May each year. If not filed on time a fine of up to £1,200 per 50 employees. This penalty may be reduced dependent on the circumstances.
A continuing fine of £100 per month applies for every 50 employees.
Where the failure to submit continues for more than 12 months the maximum fine that may be imposed is limited to 1090% of the tax and NICs due and not paid by the 19 April of the tax year.
Forms P9D and P11D
These forms are due to be filed by 6 July each year. If not filed on time a fine may apply of up to £300 per return and a subsequent fine of up to £60 per day.
