{"id":2867,"date":"2016-06-14T00:00:00","date_gmt":"2016-06-14T00:00:00","guid":{"rendered":"http:\/\/hebblethwaites.com\/index.php\/p11d-processing-errors-and-late-filing\/"},"modified":"2016-06-14T00:00:00","modified_gmt":"2016-06-14T00:00:00","slug":"p11d-processing-errors-and-late-filing","status":"publish","type":"post","link":"https:\/\/hebblethwaites.com\/index.php\/p11d-processing-errors-and-late-filing\/","title":{"rendered":"P11D processing errors and late filing"},"content":{"rendered":"<p>\n\tThe deadline for filing forms P11D is 6 July 2016. You will be liable to a penalty of &pound;100 per 50 employees for each month or part month your P11D(b) is late. The P11D(b) is the form used to submit your individual P11Ds to HMRC. You&rsquo;ll also be charged penalties and interest if you&rsquo;re late paying HMRC the employers&rsquo; Class 1A NIC due 19 July 2016 (22 July if you pay electronically).<\/p>\n<p>\n\tListed below are some of the common errors \/ mistakes made by employers when submitting their forms P11D. If you complete forms incorrectly and then file them, they will be returned to you for correction and re-filing. This may mean that you fail to meet the filing deadline:<\/p>\n<ul>\n<li>\n\t\tDuplicated information submitted, for example where P11D information has already been filed online, the employer may submit the same information on paper to ensure &lsquo;HMRC have received it&rsquo;<\/li>\n<li>\n\t\tUsing a paper form that relates to the wrong tax year<\/li>\n<li>\n\t\tNot ticking the &lsquo;director&rsquo; box if the employee is a director<\/li>\n<li>\n\t\tNot including some form of description or abbreviation, where amounts are included in sections A, B, L, M or N of the form<\/li>\n<li>\n\t\tLeaving the &lsquo;cash equivalent&rsquo; box empty where a figure has been entered in the corresponding &lsquo;cost to you&rsquo; box<\/li>\n<li>\n\t\tSending forms P11D when they have also ticked the box in Part 5 of form P35 (in the Employer Annual Return) to indicate that forms P11D are not due<\/li>\n<li>\n\t\tWhere a benefit has been provided for mixed business and private use, some employers only enter the value of the private-use portion but full gross value of the benefit must be reported<\/li>\n<li>\n\t\tNot completing the fuel benefit where this applies<\/li>\n<li>\n\t\tCompleting the &lsquo;from&rsquo; and &lsquo;to&rsquo; dates incorrectly in the &lsquo;Dates car was available&rsquo; boxes by showing the whole tax year. For example, entering 06\/04\/2011 to 05\/04\/2012 to indicate the car was available throughout that year. But if the car had been available in the previous tax year, the &lsquo;from&rsquo; box should not be completed and if the car is to be available in the next tax year, the &lsquo;to&rsquo; box should not be completed<\/li>\n<\/ul>\n<p>\n\tThe following examples are a guide to, but not an exhaustive list, of circumstances, which might amount to a reasonable excuse for late filing:<\/p>\n<ul>\n<li>\n\t\tThe employer is a sole trader, or director of a &lsquo;one man&rsquo; company, and has suffered a sudden and serious illness between the end of the tax year and the filing date, or has been affected by a prolonged and serious illness throughout the period<\/li>\n<li>\n\t\tUnavoidable and unexpected absence close to the filing date because of business commitments or domestic emergencies<\/li>\n<li>\n\t\tAccidental destruction of the records through fire or flood<\/li>\n<li>\n\t\tExceptional postal delays because of a strike by postal workers<\/li>\n<li>\n\t\tAlthough the employers form P11D(b) has not been received by HMRC, the employer claims nevertheless to have posted it in good time<\/p>\n<ul>\n<li>\n\t\t\t\tUnless there is evidence to the contrary, such a claim should be accepted on the first occasion that it is made, provided that a further form P11D(b) is then submitted promptly. In any subsequent year the employer should be required to substantiate such a claim by evidence of posting of some kind<\/li>\n<\/ul>\n<\/li>\n<li>\n\t\tSudden disruption to a business or its records by a break in<\/li>\n<li>\n\t\tInstallation of a new computer system or program for the payroll which has hit unexpected teething problems<\/li>\n<li>\n\t\tAlthough the employer&rsquo;s form P11D(b) is a photocopy, it is a photocopy of an official P11D(b) form which bears a &lsquo;wet signature&rsquo; (a signature in ink)<\/li>\n<\/ul>\n<p>\n\tPlease contact us if you have any problems completing the P11D forms or dealing with the filing requirements.<\/p>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>The deadline for filing forms P11D is 6 July 2016. You will be liable to a penalty of &pound;100 per 50 employees for each month or part month your P11D(b) is late. The P11D(b) is the form used to submit your individual P11Ds to HMRC. You&rsquo;ll also be charged penalties and interest if you&rsquo;re late [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-2867","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/comments?post=2867"}],"version-history":[{"count":0,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2867\/revisions"}],"wp:attachment":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/media?parent=2867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/categories?post=2867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/tags?post=2867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}