PAYE for employers: P11D(b) interim penalty warning letters
04 September 2014
HMRC have announced that a very small number of employers have incorrectly been sent an interim penalty warning letter when they have, in fact, submitted their P11D(b) for tax year 2013/14.
HMRC say that:
Most of the letters that have been issued inappropriately relate to employers who have changed their trading name recently. If you or your client has received a warning letter and you have successfully filed your P11D(b), you do not need to take any further action.
We apologise for the inconvenience caused and are taking urgent steps to rectify the situation. All of the records impacted by this issue will be updated and a penalty will not be charged.