PAYE58420 - P11D processing: P11D(b) penalty appeals: unacceptable excuse
The following examples are a guide to, but not an exhaustive list, of circumstances, which might not amount to a reasonable excuse
- Reliance on a dilatory or inefficient agent
- Ignorance of the law
- Remember that warnings of the potential penalties are included in the employer바카라 사이트™s annual pack and reminders are sent to all employers where the form P11D(b) has not been received by the due date of 6 July (reminders are issued around the end of July)
- The person responsible for completing the employer바카라 사이트™s form P11D(b) is too busy with other duties (apart from emergencies)
- There are no forms P11D or P11D(b) to be returned but HMRC are expecting forms P11D / P11D(b) as indicated by the employer on their end of year form P35
- In this case the employer must notify HMRC that no P11Ds are due by either completing or returning a 바카라 사이트˜nil바카라 사이트™ form P11D(b) or by telephoning the Employer Helpline to declare that no forms P11D are due
- The information needed to complete the employers form P11D(b) was not available or was too complicated or extensive to complete on time
- The employer바카라 사이트™s form P11D(b) is submitted in a format not acceptable to HMRC and is returned to the employer for resubmission, for example, because it is a photocopy of an official form P11D(b) and the signature is also photocopied, it is a scanned copy of an official form and the signature is also scanned or it is a faxed copy of the form including a faxed signature